Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital dan
Corporate Social Responsibility terhadap kinerja keuangan pada perusahaan sektor
konsumen non-siklikal dan barang baku yang terdaftar di Bursa Efek Indonesia
periode 2022-2024. Intellectual Capital diukur menggunakan Value Added
Intellectual Coefficient beserta komponennya, yaitu Capital Employed Efficiency,
Human capital Efficiency, dan Structural capital Efficiency. Corporate Social
Responsibility diukur menggunakan Corporate Social Responsibility Disclosure
Index berdasarkan GRI Standards 2021. Kinerja keuangan diproksikan dengan
Return on Assets dan Return on Equity. Penelitian ini menggunakan data sekunder
yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Sampel
penelitian terdiri atas 128 perusahaan dengan total 384 observasi yang dipilih
menggunakan rumus Slovin dengan teknik cluster random sampling. Metode
analisis yang digunakan adalah regresi data panel dengan bantuan EViews 12. Hasil
penelitian menunjukkan bahwa pada model Return on Assets, Capital Employed
Efficiency dan Human capital Efficiency tidak berpengaruh, sedangkan Structural
capital Efficiency berpengaruh negatif. Pada model Return on Equity, Capital
Employed Efficiency berpengaruh positif, sedangkan Human capital Efficiency dan
Structural capital Efficiency tidak berpengaruh. Selain itu, Value Added Intellectual
Coefficient dan Corporate Social Responsibility tidak berpengaruh terhadap Return
on Assets maupun Return on Equity.

Kata Kunci: Intellectual Capital, Corporate Social Responsibility, VAIC,
CSRDI, ROA, ROE.

ABSTRACT This study aims to analyze the effect of Intellectual Capital and Corporate Social Responsibility on financial performance in non-cyclical consumer and basic materials sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Intellectual Capital is measured using the Value Added Intellectual Coefficient and its components, namely Capital Employed Efficiency, Human capital Efficiency, and Structural capital Efficiency. Corporate Social Responsibility is measured using the Corporate Social Responsibility Disclosure Index based on the GRI Standards 2021. Financial performance is proxied by Return on Assets and Return on Equity. This study uses secondary data obtained from companies’ annual reports and sustainability reports. The research sample consists of 128 companies with a total of 384 observations selected using the Slovin formula and cluster random sampling technique. The analytical method used is panel data regression with the assistance of EViews 12. The results show that in the Return on Assets model, Capital Employed Efficiency and Human capital Efficiency have no effect, while Structural capital Efficiency has a negative effect. In the Return on Equity model, Capital Employed Efficiency has a positive effect, while Human capital Efficiency and Structural capital Efficiency have no effect. Furthermore, Value Added Intellectual Coefficient and Corporate Social Responsibility have no effect on either Return on Assets or Return on Equity. Keywords: Intellectual Capital, Corporate Social Responsibility, VAIC, CSRDI, ROA, ROE