The Influence of Corporate Social Responsibility Disclosure and Intellectual Capital on Profitability in Banking Companies

gabriel fernandita; Nelli Novyarni

doi:10.36407/jpafm.v2i1.1587

gabriel fernandita Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta Indonesia
Nelli Novyarni Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta, Jakarta Indonesia

DOI: https://doi.org/10.36407/jpafm.v2i1.1587

Keywords: Keyword: Corporate Social Responsibility, Intellectual Capital, and Profitability

Abstract

Purpose: This study aims to examine the effect of Corporate Social Responsibility Disclosure and Intellectual Capital on Probability in banking companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2020.

Methods: This study uses a descriptive quantitative approach with multiple linear regression in E-VIEWS 10. The sample consists of 23 banking companies with 92 observations, obtained through purposive sampling. Secondary data was taken from IDX and idnfinancials.com, and hypothesis testing was done using the t-test and F-test.

Findings: The study found that corporate social responsibility disclosure does not affect probability, while intellectual capital has a positive effect, increasing the chances of company success. The combination of the two factors also has a positive impact on likelihood.

Practical Implications: Research emphasizes the importance of investing in employee training to develop intellectual capital and increase a company's success. Although social responsibility did not have a significant effect, the integration of the two remains relevant. Companies are advised to combine these two aspects in their strategy to create sustainable value and improve competitiveness.