Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)

The Effect of Environmental Performance and Intellectual Capital on Financial Performance Moderated by CSR Disclosure on Manufacture Companies Listed in ISX

Authors
Azhar Maksum, Paula Tamba
Corresponding Author
Azhar Maksum
Available Online January 2018.
DOI
https://doi.org/10.2991/ebic-17.2018.32How to use a DOI?
Keywords
Financial performance; environmental performance; intellectual capital; VAIC; CSR disclousure
Abstract

This study aims to analyze the effect of environmental performance and intellectual capital on the financial performance of companies moderated by corporate social responsibility disclosure. Data are collected from all manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014. By using the purposive sampling method, from 143 companies manufacturing companies 42 were selected as a sample. This research was designed as causal associative research. The analysis technique used in this study is a multiple linear regression analysis with interaction analysis used to analysis whether a variable moderating able to influence the interaction relationship between independent variable and the dependent variable. The result showed that the environmental performance and the intellectual capital simultaneously have a significant effect on financial performance, however, partially only intellectual capital has significant effect on financial performance. Lastly, corporate social responsibility disclosure could not moderate the effect of environmental performance and intellectual capital on financial performance.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
Series
Advances in Economics, Business and Management Research
Publication Date
January 2018
ISBN
978-94-6252-470-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/ebic-17.2018.32How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Azhar Maksum
AU  - Paula Tamba
PY  - 2018/01
DA  - 2018/01
TI  - The Effect of Environmental Performance and Intellectual Capital on Financial Performance Moderated by CSR Disclosure on Manufacture Companies Listed in ISX
BT  - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)
PB  - Atlantis Press
SP  - 198
EP  - 208
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebic-17.2018.32
DO  - https://doi.org/10.2991/ebic-17.2018.32
ID  - Maksum2018/01
ER  -