Image of Pengaruh Corporate Social Responsibility, Economic Value Added, Dan Intensitas Modal Terhadap Kinerja Keuangan Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)
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Pengaruh Corporate Social Responsibility, Economic Value Added, Dan Intensitas Modal Terhadap Kinerja Keuangan Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)

The purpose of this study was to examine (the influence of corporate social
responsibility, economic value added, and capital intensity on financial
performance as a moderating variable in Manufacturing Companies in the
Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in
2016-2020. The population in this study is manufactures. consumer goods
industries listed on the IDX (Indonesian Stock Exchange) from 2016 to 2020. The
samples were taken in this study using the purposive sampling method (purposeful
sampling), namely sampling based on certain characteristics so that a total
sample of 39 companies was obtained. The type of data used in this study is
secondary data sourced from the annual reports of the sample companies.The
data analysis technique uses multiple regression analysis and moderated
regression analysis (MRA).
The results show that the effect of corporate social responsibility on
financial performance, economic value added affects financial performance, while
capital intensity has no effect on financial performance, intellectual capital
moderates the effect of corporate social responsibility on financial performance,
intellectual capital moderates the effect of economic value added on performance.
finance, while intellectual capital does not moderate the effect of capital intensity
on financial performance.
Key Words: Corporate Social Responsibility, Economic Value Added, capital
intensity, Intellectual Capital, financial performance.

Ketersediaan
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Perpustakaan Universitas Riau 1810246907
1810246907
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1810246907
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1810246907
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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