PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The purpose of this study is to investigate the Intellectual Capital and Corporate
Social Responsibility on Corporate Performance with Corporate Governance As an
Intervening Variable in Banking Companies Listed on the Indonesia Stock
Exchange. The population in this study were 36 banking companies listed on the
Indonesia Stock Exchange (IDX) for the 2015-2017 period. The sampling technique
is based on criteria that produce 108 samples. Data analysis was performed using
the Structural Equation Model Partial Least Square (SEM-PLS) method. The results
of the study show that: 1) corporate governance does not mediate the influence of
intellectual capital (VAIC) relationships on company performance. 2) corporate
governance affects the influence of the relationship between corporate social
responsibility and company performance.