Pengaruh Intellectual Capital, Water Accounting dan Corporate Social Responsibility terhadap Economic Performance

Abstract

The purpose of this study is to know the effect of intellectual capital, water accounting and corporate social responsibility on the economic performance of manufacturing companies listed on Indonesia Stock Exchange. The research period used is 5 in the period 2014-2018. The study population includes all manufacturing companies listed on Indonesia Stock Exchange. The samples in this study used purposive sampling in order to get a sample size of 8 companies and the number of observations is 40 companies. The type of data used is secondary data. Analysis method used is panel data regression analysis with Eviews 9.0. The result of this study indicate that the intellectual capital has no significant effect on economic performance, water accounting has a negative and significant effect on economic performance, corporate social responsibility has no significant effect on economic performance. The intellectual capital, water accounting, corporate social responsibility are simulataneously effect on economic performance.