Pengaruh CSR Dan Intellectual Capital Terhadap Kinerja Keuangan (the Influence of CSR and Intellectual Capital on Financial Performance)

Indonesian abstract: Tujuan penelitian untuk mengetahui hubungan antara variabel independen CSR dan VAIC (Intellectual Capital) terhadap variabel dependen yaitu kinerja keuangan yang diukur dengan menggunakan ROA, ROE, PER, dan EPS. Penelitian ini mengambil data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2017. Terdapat total 152 perusahaan manufaktur, dan setelah melakukan seleksi sampel menyisakan 115 perusahaan. Dalam melakukan analisa data statistik penelitian ini, penulis menggunakan aplikasi program Eviews. Hasil penelitian menunjukkan bahwa pengaruh yang signifikan hanya terjadi pada variabel independen VAIC terhadap variabel dependen EPS.Disarankan agar perusahaan lebih memperhatikan dan memaksimalkan modal intelektual yang dimiliki, serta lebih memperhatikan CSR secara lebih serius.English abstract: The purpose of the study is to know the relationship between the independent variables CSR and VAIC (Intellectual Capital) on the dependent variable, which is financial performance measured by using ROA, ROE, PER, and EPS. This study took the data of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. There were 152 manufacturing companies, and after making sample selections, there were 115 companies left. In analyzing the statistics data of this research, the author uses the Eviews application program. The results showed that the significant effect only occurred on the independent variable VAIC on the EPS dependent variable. It was suggested that companies should pay more attention to and maximize intellectual capital owned, and pay more attention to CSR more seriously