YAKUB, YAKUB (2016) PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOUSURE (CSRD) TERHADAP INTELLECTUAL CAPITAL (IC) DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

Text PENGARUH CSRD TERHADAP IC DENGAN PROFITABILITAS SEBAGAI VARIABEL INTER.PDF - Published Version Restricted to Registered users only Download (2MB)

Abstract

The purpose of this study was to examine the influence of Corporate Social Responsibility Disclousure (CSRD) against Intellecual Capital (IC) using Profitability as an intervening variable in banking companies listed in Indonesia Stock Exchange. Disclousure level of Corporate Social Responsibility (CSRD) which will increase the profitability of that with high profitability will allow companies to create and improve the Intellectual Capital (IC) . The sample in this research is manufacturing companies listed in Indonesia Stock Exchange in the year 2010-2013, which according to the criteria defined and obtained as many as 23 companies. This study used random sampling methods. This study uses multiple regression model to determine the effect of independent variable on the dependent variable with an intervening variable. The results of this research is Corporate Social Responsibility Disclousure (CSRD) no positive effect on profitability. Profitability of the Intellecual Capital (IC) shows the positive influence and Corporate Social Responsibility Disclousure (CSRD) no positive effect on Intellecual Capital (IC).

Actions (login required)

View Item