PENGUATAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN MARKET VALUE ADDED MELALUI MODAL INTELEKTUAL

Amanah Hijriah, Bambang Subroto, Nurkholis Nurkholis

Abstract


Abstrak: Penguatan Pengungkapan Corporate Social Responsibility dan Market  Value Added melalui Modal Intelektual. Riset ini bertujuan untuk menguji dan menganalisis efek dari pengungkapan Corporate Social Responsibility (CSR) terhadap nilai tambah pasar melalui pengelolaan modal intelektual. Metode yang digunakan adalah regresi berjenjang pada seluruh perusahaan terdaftar di BEI 2015-2017. Hasilnya adalah modal intelektual dapat menguatkan CSR dan nilai tambah pasar. Hal ini dikarenakan modal intelektual menjadi aset strategis bagi keberlanjutan dan keunggulan perusahaan. Oleh karena itu, CSR dan modal intelektual diharapkan menjadi informasi yang diungkapkan baik di dalam annual report maupun sustainability report.

 

Abstract: Strengthening CSR and MVA through intellectual Capital. This research aims to examine and analyze the effects of Corporate Social Responsibility (CSR) disclosure on market value added through intellectual capital management. The method used is a tiered regression for all companies listed on the Indonesia Stock Exchange 2015-2017. The result is intellectual capital can strengthen CSR and market added value. This is because intellectual capital is a strategic asset for the company's sustainability and excellence. Therefore, CSR and intellectual capital are expected to be information that is disclosed both in the annual report and the sustainability report.


Keywords


investor; legitimasi; pengungkapan

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DOI: http://dx.doi.org/10.18202/jamal.2019.08.10017

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