Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan

Anggraini, Fivi and Puttri, Daniati and Septriana, Wina and Zefriyenni, Zefriyenni (2020) Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan. Jurnal Ekobistek, 9 (2). pp. 22-31. ISSN 2301-5268

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Abstract

Corporate social responsibility activity is a strategy that contributes to the improvement of company performance in the long run. Investment on intellectual capital development has a close relationship with stakeholders through corporate social responsibility activities that eventually affect company performance. This study aims to examine the role of intellectual capital as a mediator between corporate social responsibility and banking company performance. The samples for this study were 20 bank companies that were listed on the Indonesia Stock Exchange (IDX) in year 2014-2018. The findings have proved empirically that intellectual capital as a mediating variable has a significant effect on the relationship between corporate social responsibility and performance of bank companies. Therefore, bank companies are expected to invest more intangible assets or intellectual capital and deliver their corporate social responsibility activities. As an implication of this study, the bank companies must carry out activities that provide added and unique values from their corporate social responsibility programs because the programs are the company's responsibility to fulfil the applicable regulations, community and their environment. Keywords: corporate social responsibility, intellectual capital, bank company performance

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