Intellectual Capital dan Corporate Social Responsibility Pengaruhnya pada Profitabilitas Perbankan
| Main Author: | Budiasih, I Gusti Ayu Nyoman |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Department of Accounting, Faculty of Economics, Universitas Negeri Semarang
, 2015
|
| Subjects: | |
| Online Access: |
https://journal.unnes.ac.id/nju/index.php/jda/article/view/4041 https://journal.unnes.ac.id/nju/index.php/jda/article/view/4041/3664 |
Daftar Isi:
- Penelitian ini bertujuan menguji secara empiris pengaruh Intellectual Capital dan Corporate Social Responsibilty pada Profitabilitas sektor Perbankan. Sampel penelitian yaitu seluruh bank di Bursa Efek Indonesia yang terdaftar periode 2011-2013 dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda. Metode pengumpulan datanya menggunakan metode dokumentasi. Hasil penelitian ini menunjukkan intellectual capital berpengaruh positif pada Profitabilitas. Disisi lain Corporate Social Responsibilty tidak berpengaruh pada Profitabilitas.This study aims to determine the effect of intellectual capital and Corporate Social Responsibility on profitability on Banks sector. Samples were banks listed from 2011-2013 periods employing purposive sampling method. The analysis technique used was multiple linear regressions. The technique of data collections was documentation. The results of this study demonstrate intellectual capital had positive effect on profitability. On the other hand, Corporate Social Responsibility had no effect on profitability.