The Effect of Islamic Social Reporting (ISR) and Intellectual Capital (IC) on the financial performance of the Halal Industry Sector (finance sector and food and beverage sectors)
Pengaruh Islamic Social Reporting (ISR) dan Intellectual Capital (IC) Terhadap Kinerja Keuangan Pada Sektor Industri Halal (Sektor Keuangan dan Sektor Makanan Minuman)
DOI:
https://doi.org/10.21070/ups.430Keywords:
Islamic Social Reporting, Intellectual Capital, Human Capital, Structural Capital, Relational Capital, ROE, ATOAbstract
This study aims to determine the effect of ISR and IC on the financial performance of the Halal Industry Sector (Finance Sector and Food and Beverage Sectors) listed on the Indonesia Stock Exchange (IDX) in 2017-2021.The population in this study are companies in the halal industry sector, namely the financial sector and the food and beverage sector. The sampling technique used in this study is purposive sampling. The analysis technique used in this study uses SPSS.This study links the efficiency of ISR and IC with the company's financial performance, namely Return On Assets (ROA) and Asset Turnover (ATO). The results of this study indicate that ISR and Value Added Human Capital (VAHU) affect financial performance, Value Added Relational Capital (VACA) has no impact on financial performance, and Value Added Structural Capital (STVA) affects financial performance using ROA, while STVA does not affect financial performance using ATO.
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