PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL MODERASI

Otha Cinintyari, . (2024) PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to determine the effect of independent variables consisting of intellectual capital (IC) and capital structure on the dependent variable, namely financial performance, with corporate social responsibility disclosure (CSRD) as a moderating variable. Using 210 samples from annual reports of property and real estate companies on the IDX for the period 2021-2023. This study uses a purposive sampling method and analyzes panel data with moderate regression analysis (MRA) through STATA 17 software at a significance level of 5%. The results show: 1) IC has a significant positive effect on financial performance; 2) Capital structure has a significant negative effect; 3) CSRD moderates the relationship between IC and financial performance; 4) CSRD does not moderate the relationship between capital structure and financial performance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112002] [Pembimbing: Ranti Nugraheni] [Penguji 1: Masripah] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords: Intellectual Capital (IC), Capital Structure, Corporate Social Responsibility Disclosure (CSRD), Financial Performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: OTHA CININTYARI
Date Deposited: 21 Feb 2025 02:48
Last Modified: 21 Feb 2025 02:48
URI: http://repository.upnvj.ac.id/id/eprint/34710

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