The Effect of Environmental Performance and Intellectual Capital on Financial Performance Moderated by CSR Disclosure on Manufacture Companies Listed in ISX
- 10.2991/ebic-17.2018.32How to use a DOI?
- Financial performance; environmental performance; intellectual capital; VAIC; CSR disclousure
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.
- © 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 - 10.2991/ebic-17.2018.32 ID - Maksum2018/01 ER -