PENGARUH PENGGUNAAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Manufaktur di Indonesia Periode 2018-2022)

Rian Adi Saputra, Husaini Husaini

Abstract


Penelitian ini bertujuan untuk menguji pengaruh penerapan modal intelektual terhadap kinerja perusahaan dengan tanggung jawab sosial perusahaan sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2022 dengan jumlah sampel sebanyak 168. Dalam penelitian ini sampel dipilih dengan menggunakan simple random sampling. Hasil penelitian menunjukkan bahwa (1) Modal intelektual berpengaruh signifikan terhadap kinerja perusahaan; (2) Corporate Social Responsibiliti perusahaan memoderasi sepenuhnya pengaruh Intellectual capital terhadap kinerja perusahaan manufaktur yang terdaftar di BEI tahun 2018-2022.
Kata Kunci: Intellectual Capital, Kinerja perusahaan, Corporate Social Responsibility

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DOI: http://dx.doi.org/10.29040/jie.v8i2.11907

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