[P] The Effect of CSR on Company Reputation Using Intellectual Capital as a Mediating Variable

Suaidah, Yuniep Mujati and Pramiana, Omi and Susilo, Dwi Ermayanti and Sucipto, Hadi and Purbowati, Rachyu (2020) [P] The Effect of CSR on Company Reputation Using Intellectual Capital as a Mediating Variable. Advances in Social Science, Education and Humanities Research, 542.

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Abstract

Abstract—This research aimed to analyze the effect of corporate social responsibility in improving the company's reputation, both directly and through the company's intellectual capital. The population of this study were the annual reports of banking sector companies listed on the Indonesia Stock Exchange. The researcher used purposive sampling method in this study. The total of research samples were 123 annual financial reports. To analyze the data, the researchers used Partial Lease Square (PLS) with the PLS warp application. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Social Responsibility Practice positively and significantly affected to the company's reputation, Intellectual Capital positively and significantly affected to the company's reputation, and intellectual capital can be a partial mediating variable (partial mediation) among the CSR influence and the company reputation. Keywords—CSR, intellectual capital, company reputation, banking sector

Item Type: Article
Subjects: H Social Sciences > HK Accounting
Divisions: Peer Review dan Plagiarism
Depositing User: Users 1 not found.
Date Deposited: 29 Jul 2022 05:53
Last Modified: 29 Jul 2022 05:53
URI: http://repository.stiedewantara.ac.id/id/eprint/3108

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