{"id":"https://openalex.org/W4313232109","doi":"https://doi.org/10.37676/ekombis.v10i2.2513","title":"Pengaruh Corporate Social Reposibility Disclosure, Intelectual Capital Terhadap Return On Asset","display_name":"Pengaruh Corporate Social Reposibility Disclosure, Intelectual Capital Terhadap Return On Asset","publication_year":2022,"publication_date":"2022-07-14","ids":{"openalex":"https://openalex.org/W4313232109","doi":"https://doi.org/10.37676/ekombis.v10i2.2513"},"language":"id","primary_location":{"id":"doi:10.37676/ekombis.v10i2.2513","doi":"https://doi.org/10.37676/ekombis.v10i2.2513","is_oa":true,"landing_page_url":"https://doi.org/10.37676/ekombis.v10i2.2513","pdf_url":"https://jurnal.unived.ac.id/index.php/er/article/download/2513/2275","source":{"id":"https://openalex.org/S4210232963","display_name":"EKOMBIS REVIEW Jurnal Ilmiah Ekonomi dan Bisnis","issn_l":"2338-8412","issn":["2338-8412","2716-4411"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404669570","host_organization_name":"Dehasen University","host_organization_lineage":["https://openalex.org/P4404669570"],"host_organization_lineage_names":["Dehasen University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4313232109"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://jurnal.unived.ac.id/index.php/er/article/download/2513/2275","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038027464","display_name":"Eska Prima Monique Damarsiwi","orcid":"https://orcid.org/0000-0001-7925-8108","observed_orcids":["https://orcid.org/0000-0001-7925-8108"]},"institutions":[{"id":"https://openalex.org/I4210094250","display_name":"Universitas Dehasen Bengkulu","ror":"https://ror.org/00hy0st98","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210094250"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eska Prima Monique Damarsiwi","raw_affiliation_strings":["Universitas Dehasen Bengkulu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Dehasen Bengkulu","institution_ids":["https://openalex.org/I4210094250"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5041309257","display_name":"Helvoni Mahrina","orcid":"https://orcid.org/0000-0002-5182-8014","observed_orcids":["https://orcid.org/0000-0002-5182-8014"]},"institutions":[{"id":"https://openalex.org/I4210097652","display_name":"Universitas Prof. Dr. Hazairin SH.","ror":"https://ror.org/00cyrx553","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210097652"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Helvoni Mahrina","raw_affiliation_strings":["Universitas Prof Dr Hazairin SH"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Prof Dr Hazairin SH","institution_ids":["https://openalex.org/I4210097652"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"10","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9711999893188477,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9711999893188477,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.014499999582767487,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.011699999682605267,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9940000176429749},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.9990000128746033},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9850000143051147},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.8190000057220459},{"id":"https://openalex.org/keywords/human-capital","display_name":"human capital","score":0.7889999747276306},{"id":"https://openalex.org/keywords/relational-capital","display_name":"relational capital","score":0.9959999918937683},{"id":"https://openalex.org/keywords/structural-capital","display_name":"structural capital","score":0.9990000128746033},{"id":"https://openalex.org/keywords/lq45-index-companies","display_name":"LQ45 index companies","score":0.8870000243186951},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9589999914169312}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6946201324462891},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5475767850875854},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3630598485469818},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.07830429077148438}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37676/ekombis.v10i2.2513","doi":"https://doi.org/10.37676/ekombis.v10i2.2513","is_oa":true,"landing_page_url":"https://doi.org/10.37676/ekombis.v10i2.2513","pdf_url":"https://jurnal.unived.ac.id/index.php/er/article/download/2513/2275","source":{"id":"https://openalex.org/S4210232963","display_name":"EKOMBIS REVIEW Jurnal Ilmiah Ekonomi dan Bisnis","issn_l":"2338-8412","issn":["2338-8412","2716-4411"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404669570","host_organization_name":"Dehasen University","host_organization_lineage":["https://openalex.org/P4404669570"],"host_organization_lineage_names":["Dehasen University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37676/ekombis.v10i2.2513","doi":"https://doi.org/10.37676/ekombis.v10i2.2513","is_oa":true,"landing_page_url":"https://doi.org/10.37676/ekombis.v10i2.2513","pdf_url":"https://jurnal.unived.ac.id/index.php/er/article/download/2513/2275","source":{"id":"https://openalex.org/S4210232963","display_name":"EKOMBIS REVIEW Jurnal Ilmiah Ekonomi dan Bisnis","issn_l":"2338-8412","issn":["2338-8412","2716-4411"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404669570","host_organization_name":"Dehasen University","host_organization_lineage":["https://openalex.org/P4404669570"],"host_organization_lineage_names":["Dehasen University"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4313232109.pdf","grobid_xml":"https://content.openalex.org/works/W4313232109.grobid-xml"},"referenced_works_count":12,"referenced_works":["https://openalex.org/W82091141","https://openalex.org/W1501691470","https://openalex.org/W1582867741","https://openalex.org/W1968345031","https://openalex.org/W2140956556","https://openalex.org/W2343075316","https://openalex.org/W2768426830","https://openalex.org/W2888033311","https://openalex.org/W2945896701","https://openalex.org/W2948444369","https://openalex.org/W2954841447","https://openalex.org/W3122788089"],"related_works":["https://openalex.org/W4220672608","https://openalex.org/W3208154403","https://openalex.org/W3105307274","https://openalex.org/W2757515842","https://openalex.org/W2404820756","https://openalex.org/W3205407103","https://openalex.org/W2622019982","https://openalex.org/W4320715523","https://openalex.org/W168773266"],"abstract_inverted_index":{"CSR":[0,126,146,172],"Disclosure":[1,173],"merupakan":[2,89],"suatu":[3],"bentuk":[4],"kepeduliaan":[5],"perusahaan":[6,18,97,110,149,159,177],"terhadap":[7,24,132,165],"masyarakat":[8],"dan":[9,59,70,79],"lingkungan.":[10,28],"Stake":[11],"holder":[12],"maupun":[13,27],"shareholder":[14],"akan":[15,178],"menilai":[16],"bahwa":[17,125,141],"sebagai":[19],"entitas":[20],"yang":[21,42,81,94,104,108,112,130,147,156,174],"selalu":[22],"peduli":[23],"masalah":[25],"sosial":[26],"Pada":[29],"level":[30],"ekonomi":[31],"mikro,":[32],"intellectual":[33],"capital":[34,49,54,62,72,162],"mengacu":[35],"pada":[36],"sumber":[37],"daya":[38],"berupa":[39],"nilai":[40],"tambah":[41],"bentuknya":[43],"tidak":[44],"berwujud":[45],"bagi":[46],"organisasi.":[47],"Intellectual":[48,161,181],"ini":[50,138],"bisa":[51],"berupa:":[52],"human":[53],"(misalnya:":[55,63,73],"keterampilan,":[56],"pengalaman,":[57],"pelatihan,":[58],"lain-lain),":[60],"relational":[61],"pelanggan,":[64],"hubungan":[65,129],"dengan":[66,101],"stakeholder,":[67],"merek,":[68],"perjanjian),":[69],"structural":[71],"budaya":[74],"perusahaan,":[75],"suasana":[76],"kerja,":[77],"sistem,":[78],"hak-hak":[80],"bersifat":[82],"non":[83],"material).":[84],"Return":[85,133,166],"on":[86,134,167],"asset":[87],"(ROA)":[88],"salah":[90],"satu":[91],"rasio":[92],"profitabilitas":[93],"mengukur":[95],"efektivitas":[96],"dalam":[98],"menghasilkan":[99],"keuntungan":[100],"memanfaatkan":[102],"aset":[103],"dimiliki":[105],"perusahaan.":[106,169],"Sampel":[107],"dipergunakan":[109],"LQ45":[111],"Listed":[113],"di":[114,158],"BEJ":[115],"2020-2021.":[116],"Pengujian":[117],"Hipotesis":[118],"menggunakan":[119],"Smart":[120],"PLS":[121],"2.0.":[122],"Hasil":[123],"menunjukkan":[124],"disclosure":[127],"memiliki":[128],"signifikan":[131],"Asset":[135,168],"(ROA).":[136],"Hal":[137],"dapat":[139],"diartikan":[140],"semakin":[142,151],"tinggi":[143,171],"pengungkapan":[144],"pemberian":[145],"dilakukan":[148],"maka":[150],"baik":[152],"pula":[153],"kinerja":[154],"keuangan":[155],"terdapat":[157],"tersebut.":[160],"berpengaruh":[163],"positif":[164],"Semakin":[170],"diberikan":[175],"oleh":[176],"memicu":[179],"meningkatnya":[180],"Capital.":[182]},"counts_by_year":[],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2023-01-06T00:00:00"}