THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE
Article Sidebar
Read Counter : 10
Download : 17
Main Article Content
Abstract
The objective of this study is to gather empirical data about how corporate social responsibility with intellectual capital affect economic performance of banking institutions that are listed on Indonesia Stock Exchange (IDX) between 2018 and 2022. In this study, 10 samples and 50 data points from banking businesses were chosen using the purposive sampling method. Microsoft Excel 2016 and the SPSS Version 25 software were used for data collection and analysis. The study's conclusions show that corporate social responsibility along with intellectual capital have a favourable yet substantial impact on financial success.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
IJAEB by Graduate Program of Universitas Tarumanagara is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.. Permissions beyond the scope of this license may be available at https://journal.untar.ac.id/index.php/ijaeb
References
Commer, P. J., Sci, S., Aslam, S., Ahmad, M., Amin, S., Usman, M., & Arif, S. (2018). The Impact of Corporate Governance and Intellectual Capital on Firm’s Performance and Corporate Social Responsibility Disclosure: Evidence from Australian Listed Companies. In Pakistan Journal of Commerce and Social Sciences (Vol. 12, Issue 1).
ERIK SVEIBY, K. (1997). The Intangible Assets Monitor. Journal of Human Resource Costing & Accounting, 2(1), 73–97. https://doi.org/10.1108/eb029036
Hitt, M. A., Xu, K., & Carnes, C. M. (2016). Resource based theory in operations management research. Journal of Operations Management, 41, 77–94. https://doi.org/10.1016/j.jom.2015.11.002
Kasmir. (2019). Analisis Laporan Keuangan (12th ed.). Rajawali Pers.
Ling, Y. H. (2019). Influence of corporate social responsibility on organizational performance: Knowledge management as moderator. VINE Journal of Information and Knowledge Management Systems, 49(3), 327–352. https://doi.org/10.1108/VJIKMS-11-2018-0096
Mohammad Hamim Sultoni. (2020). Corporate Social Responsibility (Kajian Korelasi Program CSR Terhadap Citra Perusahaan). Duta Media Publising.
Neves, M. E., Proença, C., & Cancela, B. (2023). Governance and social responsibility: what factors impact corporate performance in a small banking-oriented country? International Journal of Accounting and Information Management, 31(1), 66–92. https://doi.org/10.1108/IJAIM-08-2022-0166
Olarewaju, O. M., & Msomi, T. S. (2021). Intellectual capital and financial performance of South African development community’s general insurance companies. Heliyon, 7(4). https://doi.org/10.1016/j.heliyon.2021.e06712
Ousama, A. A., Hammami, H., & Abdulkarim, M. (2020). The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks. International Journal of Islamic and Middle Eastern Finance and Management, 13(1), 75–93. https://doi.org/10.1108/IMEFM-05-2016-0073
Partalidou, X., Zafeiriou, E., Giannarakis, G., & Sariannidis, N. (2020). The effect of corporate social responsibility performance on financial performance: the case of food industry. Benchmarking, 27(10), 2701–2720. https://doi.org/10.1108/BIJ-11-2019-0501
R. Edward Freeman. (2020). R. Edward Freeman. Wirtschafts-Und Unternehmensethik.
Sucipto. (2003). Penilaian Kinerja Keuangan. Jurnal Akuntansi Universitas Sumatra Utara, 34.
Thomas A. Stewart. (1998). Intellectual Capital: The New Wealth of Organizations (2nd ed.). Nicholas Brealey.
Tran, D. P., Nguyen, P. T. H., & Darsono, S. N. A. C. (2022). Level of Corporate Social Responsibility Disclosure and Financial Performance: A Case Study in Ho Chi Minh City, Vietnam. Journal of Accounting and Investment, 24(1), 187–204. https://doi.org/10.18196/jai.v24i1.15832
Wernerfelt, B. (1984). A Resource-Based View of the Firm. In Strategic Management Journal (Vol. 5, Issue 2).
William C Frederick. (1998). Moving to CSR. Business and Society, 37(1), 40–59.