PENGARUH CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

This study to examine the influence of corporate governance on financial performance, corporate governance on corporate social responsibility disclosure, intellectual capital on financial performance, intellectual capital on corporate social responsibility disclosure, and whether financial performance influence on corporate social responsibility disclosure. Corporate governance consisted of board of commissioners, board of directors, independence audit committee. The populations of this study use all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data sourced from annual reports and financial reports from the Indonesia Stock Exchange (IDX) website. The method of data collection used purposive sampling technique. There were 32 companies with 96 observations which fulfilled the criteria to be the study sample. Data analysis by the Partial Least Square (PLS) with SmartPLS 3.0 software. This result showed that intellectual capital influence on financial performance. Board of commissioners and board of directors influence on corporate social responsibility disclosure. Board of commissioners, board of directors, and independence audit committee had no influence on financial performance. Independence audit committee and intellectual capital had no influence on corporate social responsibility disclosure. And financial performance had no influence on corporate social responsibility disclosure