Intellectual Capital Disclosure and CSR Disclosure on Company Performance

DOI

10.2991/aebmr.k.200915.020How to use a DOI?

Keywords

intellectual capital disclosure, Corporate Social Responsibility (CSR) disclosure, company performance

Abstract

The current phenomenon is a decline in performance in Several mining sector companies. On the other hand, it is found that the quality and quantity of information disclosure is still low, such as intellectual capital and Corporate Social Responsibility (CSR) related to environmental activities / conditions of companies in Indonesia. This study aims to Determine the influence of intellectual capital disclosure on company performance, the influence of CSR disclosure on company performance and the influence of intellectual capital disclosure and CSR disclosure on company performance. A sample of 15 coal mining subsector companies listed on the Indonesia Stock Exchange for the 2013-2017 period was Obtained using purposive sampling. The method used in this study and verification method quantitative approach, Data were analyzed using multiple regression statistical techniques. The results showed that the intellectual capital disclosure had a positive and significant effect on company performance, CSR disclosure had no effect on company performance, and intellectual capital disclosure and CSR disclosure had a positive and significant effect on company performance. This study is expected to be a source of information for the government as a regulator of the economy in an effort to increase of the quantity and quality of intellectual capital disclosure and CSR disclosure so that it can have an impact on improving company’s performance and to expand the development of economics, especially in accounting.

Copyright

© 2020, 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/).

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TY  - CONF
AU  - Tri Retno Indaryanti
AU  - Rini Lestari
AU  - Epi Fitriah
PY  - 2020
DA  - 2020/09/15
TI  - Intellectual Capital Disclosure and CSR Disclosure on Company Performance
BT  - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 81
EP  - 85
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.020
DO  - 10.2991/aebmr.k.200915.020
ID  - Indaryanti2020
ER  -