Article Per Year (5 Year)
p-Index From 2019 - 2024
1.286
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Pertanian Indonesia Jurnal Telaah dan Riset Akuntansi IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan Jurnal Ilmiah Ekonomi Islam Akbis: Media Riset Akuntansi dan Bisnis J-ISCAN : Journal of Islamic Accounting Research JIHBIZ :Global Journal of Islamic Banking and Finance. Jurnal Ekonomi Regional Unimal EKOBIS SYARIAH
Abrar Amri
UIN AR-Raniry Banda Aceh
Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Telaah dan Riset Akuntansi

 1 
PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Rulfah M. Daud; Abrar Amri
Jurnal Telaah dan Riset Akuntansi Vol 1, No 2 (2008): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.224 KB)

Abstract

     The purpose of this research is to examine the influence intellectual capital and corporate social responsibility disclosure to firm performance both simultaneously and partialy at manufacturing companies in Indonesia stock exchange. Data used is anually report and financial report.     This research use the hypotesis testing research with census method where the population are investigated. Total of population is 19 companies during two years (2006-2007). Observation, 50 total of population is 38 companies which analysed by multiple linear regression model.     The research result show that simultaneously, intellectual capital and CSR disclosure influence to firm performance. It explains that independent variabel coeficient (ether intellectual capital or CSR disclosure) is equall 0 (ß1 = -0,801 nad ß2 = 0,154). So that simultaneaously, intellectual capital and CSR disclosure influence to firm performance and partialy, intellectual capital to firm performance have negative influence. It denided the hypotesis which hope to firm performance have positive influence. Keyword : Intellectual capital, corporate social responsibility, firms performance
Co-Authors Ana Fitria Azharsyah Ibrahim Azimah Dianah Hafiizh Maulana Hafizh Muarif Muhammad Yasir Yusuf Nevi Hasnita Nilam Sari Nurul Iski Putri Santika Rina Desiana Rulfah M Daud Yuci Cindia Oviza