PENGARUH INTELLECTUAL CAPITAL DAN KEPEMILIKAN PUBLIK TERHADAP CORPORATE SOCIAL RESPONSIBILITY
DOI:
https://doi.org/10.24127/jm.v16i2.885Abstract
Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Intellectual Capital dan Kepemilikan Publik Terhadap Corporate Social Responsibility. Sampel penelitian berupa laporan keuangan bank yang ada di Otorisasi Jasa Keuangan periode 2017-2019 selama 3 tahun. Purposive sampling digunakan untuk mengumpulkan sampel yang representatif sebanyak 41 perusahaan yang memenuhi kriteria. Program SPSS digunakan untuk melakukan analisis regresi berganda pada data. Temuan penelitian ini menunjukkan bahwa baik variabel Intellectual Capital maupun variabel Kepemilikan Publik tidak berpengaruh signifikan terhadap tanggung jawab sosial perusahaan.
Kata kunci: Intellectual Capital, Kepemilikan Publik, Corporate Social Responsibility
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