Preprint has been published in a journal as an article
Preprint / Version 1

The Effect of Intellectual Capital, Islamic Corporate Social Responsibility and Enterprise Risk Management on The Financial Performance of Halal Industry Companies Listed on The Idx


Pengaruh Intellectual Capital, Islamic Corporate Sosial Responbility dan Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan Industri Halal yang Terdaftar di BEI

##article.authors##

DOI:

https://doi.org/10.21070/ups.5640

Keywords:

Intellectual Capital, Islamic Corporate Sosial Responbility, Enterprise Risk Management, Financial Performance

Abstract

This study aims to determine the effect of Intellectual Capital, Islamic Corporate Social Responsibility and Enterprise Risk Management on the Financial Performance of Halal Industrial Companies Listed on the IDX. The population in this study were industrial sector companies. The sampling technique used in this study was purposive sampling. The analysis technique used in this study used Statistical Product and Service Solutions (SPSS). Based on the results of the study, it can be concluded as follows (1) Intellectual Capital, and Affects Financial Performance (2) Islamic Cosporate Social Responsibility Affects Financial Performance (3) Enterprise Risk Management Affects Financial Performance

Downloads

Download data is not yet available.

References

A. S. Hidayat and M. Siradj, “Legal Arguments of Halal Product Guarantee Argumentasi Hukum Jaminan Produk Halal,” Bimas Islam, vol. 8, no. No. 01, pp. 31–66, 2015.

Santoso, “Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Kinerja Perusahaan,” J. Akunt. dan Keuang., vol. 14, no. 1, pp. 16–31, 2011, doi: 10.9744/jak.14.1.16-31.

P. Koleva, “Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East,” J. Bus. Ethics, vol. 171, no. 4, pp. 789–813, 2021, doi: 10.1007/s10551-020-04465-w.

N. W. Yuniasih, “EKSPLORASI KINERJA PASAR PERUSAHAAN: KAJIAN BERDASARKAN MODAL INTELEKTUAL,” no. 19, pp. 1–29.

I. Ghozali and A. Chariri, “Ihyaul Ulum (FE Universitas Muhammadiyah Malang),” Simp. Nas. Akunt. XI, vol. 19, no. 19, pp. 1–31, 2018.

Denny and Andriana, “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi pada Perusahaan Pertambangan dan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2010-2012),” J. Ris. Akunt. dan Keuang., vol. 2, no. 1, pp. 251–260, 2014.

T. F. Adisaputra, “Pengaruh Islamic Social Reporting Terhadap Kinerja Keuangan, Zakat Sebagai Intervening Pada Bank Umum Syariah Di Indonesia,” J. Masharif Al-Syariah J. Ekon. dan Perbank. Syariah, vol. 6, no. 3, p. 706, 2021, doi: 10.30651/jms.v6i3.7997.

M. Pertiwi DS, Ade Tri Darma Kufepaksi and Muslimin, “E-journal Field of Economics , Business , and Entrepreneurship,” E-journal F. Econ. Business, Entrep., vol. 1, pp. 317–326, 2022.

Sutapa, “Dampak Islamic Corporate Governance, Islamic Social Reporting Pada Kinerja Keuangan Bank Syariah di Indonesia,” J. Akunt. Indones., vol. 8, no. 2, p. 155, 2019, doi: 10.30659/jai.8.2.155-165.

M. F. Malik, “Enterprise risk management and firm performance: Role of the risk committee,” 2020.

M. F. A. Mutaz, E. Hernawati, and A. Maulana, “Pengaruh Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan,” Equity, vol. 24, no. 2, pp. 243–260, 2021, doi: 10.34209/equ.v24i2.2686.

Songling, “Enterprise Risk Management Practices and Firm Performance, the Mediating Role of Competitive Advantage and the Moderating Role of Financial Literacy”.

S. S. Sax, J., & Torp, “Speak up! Enhancing risk performance with enterprise risk management, leadership style and employee voice”.

T. W. Adi, “The Influence of Risk Management on Financial Performance and Firm Value: A Case Study on Companies of Crude Petroleum and Natural Gas Production Sector Listed at the IDX 2016 – 2019”.

G. GOOD, “済無No Title No Title No Title,” Angew. Chemie Int. Ed. 6(11), 951–952., vol. 1, no. April, pp. 13–45, 2015.

N. L. Fadiyah, N. Sabillah, M. A. Islamiyah, E. Fernanda, and S. Hermawan, “Intellectual Capital Disclosure dan Kinerja Keuangan: Systematic Literature Review,” J. Cult. Account. Audit., vol. 2, no. 2, p. 175, 2023, doi: 10.30587/jcaa.v2i2.6932.

Tandelilin, “Analisis Investasi dan Manajemen Portofolio.,” 2010.

D. Mariani, P. Utara, and K. Lama, “Jurnal Akuntansi dan Keuangan Vol . 7 No . 1 April 2018 FEB Universitas Budi Luhur ISSN : 2252 7141,” vol. 7, no. 1, pp. 59–78, 2018.

I. Ulum, “Investigasi Hubungan antara Kinerja Modal Intelektual dan Praktik Pengungkapannya dalam Laporan Tahunan Perusahaan,” J. Ekon. Bisnis, vol. 17, no. 1, pp. 36–45, 2012.

L. Roman, “Corporate social responsibility and tax aggressiveness: An empirical analysis,” 2012.

R. E. Freeman, J. S. Harrison, A. C. Wicks, B. Parmar, and S. de Colle, “Stakeholder theory: The state of the art,” Stakehold. Theory State Art, pp. 1–343, 2010, doi: 10.1017/CBO9780511815768.

Pagach and warr, “The Effects of Enterprise Risk Management on Firm Performance,” 2010.

B. N. Habibah and I. B. Riharjo, “engaruh Intellectual Capital terhadap Kinerja Keuangan pada Perusahaan Manufaktur,” J. Ilmu dan Ris. Akunt., vol. 5, no. 7, pp. 1–16, 2016.

M. P. Maulidia and R. Fahlevi, “Pengaruh Intellectual Capital, Islamic Corporate Social Responsibility Dan Zakat Terhadap Kinerja Keuangan Bank Umum Syariah Periode 2012-2020,” MASLAHAH (Jurnal Huk. Islam dan Perbank. Syariah), vol. 13, no. 1, pp. 65–86, 2022, doi: 10.33558/maslahah.v13i1.4454.

M. Faiq and A. Septiani, “Analisis Pengaruh Implementasi Enterprise Risk Management terhadap Kinerja dan Nilai Perusahaan,” Diponegoro J. Account., vol. 9, no. 4, pp. 1–11, 2020, [Online]. Available: http://ejournal-s1.undip.ac.id/index.php/accounting

N. Febriany, “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan,” KOMPARTEMEN J. Ilm. Akunt., vol. 17, no. 1, pp. 24–32, 2020.

A. Ramadhani and H. Agustin, “Pengaruh Intellectual Capital dan Corporate Governance terhadap Kinerja Keuangan: Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019,” J. Eksplor. Akunt., vol. 3, no. 1, pp. 67–81, 2021, doi: https://doi.org/10.24036/jea.v3i1.336.

N. Ilmi, S. Fatimah, and S. Sumarlin, “Pengaruh Islamic Corporate Social Responsibility (ICSR) dan Zakat Perusahaan Terhadap Kinerja Perbankan dengan Ukuran Perusahaan Sebagai Variabel Moderating pada Perbankan Syariah di Indonesia (Periode 2015-2019),” Islam. Banking, Econ. Financ. J., vol. 1, no. 1, 2020.

B. Wediawati and R. Setiawati, “Pengaruh Intellectual Capital dan Enterprise Risk Management Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening (pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021),” Ekon. J. Econ. Bus., vol. 8, no. 1, pp. 593–597, 2024.

M. F. Dinoyu and A. Septiani, “Analisis Pengaruh Implementasi Enterprise Risk Management terhadap Kinerja dan Nilai Perusahaan,” Diponegoro J. Account., vol. j9, no. 4, 2020.

Posted

2024-08-12