CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, INDEPENDENT COMMISSIONERS, AND FINANCIAL PERFORMANCE: EMPIRICAL STUDY OF ENERGY SECTOR COMPANIES

Anisah Sabela, Riyan Sulaiman

Abstract


This study aims to determine the effect of corporate social responsibility, intellectual capital, and independent commissioners on  the financial performance of energy sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The type of research used is the associative quantitative method. The type of data used is secondary data. The sample selection was done by purposive sampling so that a sample of  10  companies was  obtained. Data  processing uses the  statistical program Eviews 10. The results of the t-test show that corporate social  responsibility does not affect financial performance, intellectual capital has no effect on financial performance, and independent commissioners harm financial performance.

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