(Similarity) Efforts to Improve the Financial Performance of Manufacturing Companies Based on Environmental Performance, Corporate Social Responsibility and Intellectual Capital

Increased industrial activity must have an impact on the
economic and social values of a country. The economic value
will increase with the presence of an industry which is marked
by the economic growth of a country. Social value will appear
with the impact on the environment due to the existence of the
industry. This study aims to determine the impact of
environmental performance, corporate responsibility and
intellectual capital on financial performance in manufacturing
companies listed on the Indonesia Stock Exchange for the
period 2016-2018. The study used a population of
manufacturing companies listed on the IDX for the 2016-2018
period. Of the existing manufacturing companies, there are 24
companies that meet these criteria. The research sample was
24 companies multiplied by 3 periods, namely 2016-2018, so
that a sample of 72 was obtained. To determine the impact of
the independent variable on the dependent variable, it was
processed using multiple linear regression. The results showed
that environmental performance had a positive and significant
effect on financial performance. Corporate social
responsibility has a positive effect on financial performance,
while intellectual capital has no impact on financial
performance in manufacturing companies listed on the IDX
2016-2018.
Keywords: environmental performance; corporate social
responsibility; intellectual capital; the company's financial
performance.