Academic Journal
Pengaruh Intellectual Capital Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham
| العنوان: | Pengaruh Intellectual Capital Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham |
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| المؤلفون: | Septiana, Amelia, Sukamto, Sukamto, Wahyuni, Wiwin |
| المصدر: | Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi; Vol 17, No 1 (2021): April; 68-71 ; 2598-9952 ; 1693-1378 ; 10.30742/equilibrium.v17i1 |
| بيانات النشر: | Research Institution and Community Service Universitas Wijaya Kusuma Surabaya |
| سنة النشر: | 2021 |
| المجموعة: | Journal Universitas Wijaya Kusuma Surabaya |
| مصطلحات موضوعية: | Accounting, intellectual capital, corporate social responsibility, VAIC, CSRDI, stock return |
| الوصف: | 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. |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| Relation: | https://journal.uwks.ac.id/index.php/equilibrium/article/view/1449/pdf; https://journal.uwks.ac.id/index.php/equilibrium/article/view/1449 |
| DOI: | 10.30742/equilibrium.v17i1.1449 |
| الاتاحة: | https://journal.uwks.ac.id/index.php/equilibrium/article/view/1449 https://doi.org/10.30742/equilibrium.v17i1.1449 |
| Rights: | Copyright (c) 2021 Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi ; http://creativecommons.org/licenses/by-sa/4.0 |
| رقم الانضمام: | edsbas.D70FC3F4 |
| قاعدة البيانات: | BASE |
| DOI: | 10.30742/equilibrium.v17i1.1449 |
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