Pengaruh Intellectual Capital, Pengungkapan Corporate Social Responsibility Dan Struktur Modal Terhadap Kinerja Keuangan

Abstract

This study aimed to examine the effect of intellectual capital, corporate social responsibility (CSR) disclosure and capital structure was proxied with debt equit ratio (DER) on financial performance was proxied with return on asset (ROA).
 This research was a quantitative study. The type of data used was secondary data obtained from www.idx.co.id and company website. The analysis method used was multiple linear regression analysis using SPSS version 22 software. The population in this research was basic industry and chemical companies listed in Indonesia Stock Exchange during 2013-2016 period. While the samples of this study were determined by using purposive sampling method to obtain a total of 100 data that could be processed.
 The result of this study indicated that intellectual capital had a positive effect and capital structure negatively affected the financial performance of the company. Meanwhile the disclosure of CSR had no significant effect on financial performance of the company.