PENGARUH GREEN INTELLECTUAL CAPITAL INDEX, BIAYA CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2019

Abstract

The purpose of this research is to examine and analyze the influence of Green Intellectual Capital Index, Corporate Social Responsibility Costs, and Company Size on Financial Performance in mining Companies listed on the Indonesia Stock Exchange in 2014-2019. This research is a quantitative research. The data used in this study are companies financial reports and annual reports. The sampling technique used purposive sampling method with 51 companies as pupulation. Samples that meet the criteria are 13 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program. The result show that Green Intellectual Capital Index partially has a significant positive effect on financial performance with a significant value of 0.011, the cost of Corporate Social Responsibility partially has an insignificant positive effect on financial performance with a significant value of 0.960, and Company Size is generally partial has no significant negative effect on financial performance with a significant value of 0.066. Simultaneously the variables of Green Intellectual Capital Index, Corporate Social Responsibility Costs, and Company Size have a significant effect on financial performance with a significant value of 0.032.