Pengaruh Intellectual Capital Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham

Authors

  • Amelia Septiana Unibersitas Wijaya Kusuma Surabaya
  • Sukamto Sukamto Universitas Wijaya Kusuma Surabaya
  • Wiwin Wahyuni Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.30742/equilibrium.v17i1.1449

Keywords:

intellectual capital, corporate social responsibility, VAIC, CSRDI, stock return

Abstract

This research aimed to look at the impact of Intellectual Capital and Corporate Social Responsibility Disclosure on the stock returns of manufacturing companies. Intellectual Capital, as measured by the Public-VAIC (Value Added Intellectual Coefficient) model of the company's three key resources (human capital, structural capital, and customer capital), and Corporate Social Responsibility Transparency, as measured by the CSRDI, were the independent variables in this analysis. Stock Return is the dependent variable. An empirical study is what this form of research is. Purposive sampling is used to pick the samples. In this analysis, 80 manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) in 2018 were used as a sample. The findings revealed that Intellectual Capital had a substantial impact on stock returns, while Corporate Social Responsibility Disclosure had no impact.

References

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Published

2021-04-29

Issue

Vol. 17 No. 1 (2021): April

Section

Articles

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