Peranan Intellectual Capital sebagai Mediasi antara Corporate Social Responsibility dan Kinerja Perusahaan Perbankan
DOI:
https://doi.org/10.35134/ekobistek.v9i2.79Keywords:
corporate social responsibility, intellectual capital, bank company performanceAbstract
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.
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