Linking corporate social responsibility, intellectual capital and corporate financial performance: Evidence from banking company in Indonesia

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St. Dwiarso Utomo
Zaky Machmuddah
Melati Oktafiyani

Abstract

Finding empirical evidence on the role of CSR and intellectual capital to improve financial performance is the aim of this study. The banking companies listed on the Indonesian Stock Exchange (BEI) for the period 2012–2018 used as sample in this research. The information presented in the annual report is secondary data used in this study. Structural equation modeling (SEM) withWarp PLS 4.0 is a data analysis technique used. The result of research shows that CSR has positive effect on financial performance, CSR has positive effect on intellectual capital, intellectual capital has positive effect on financial performance, intellectual capital mediates positive influence of CSR on financial performance, and financial performance has positive effect on CSR. The implication of this research is to give a viewpoint to the company about the importance of CSR to create personal branding so that it will have an impact on company’s financial performance.

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How to Cite
Utomo, S. D., Machmuddah, Z., & Oktafiyani, M. (2020). Linking corporate social responsibility, intellectual capital and corporate financial performance: Evidence from banking company in Indonesia. Interdisciplinary Research Review, 15(1), 48-53. Retrieved from https://ph02.tci-thaijo.org/index.php/jtir/article/view/239944
Section
Research Articles