The Effect of Corporate Social Responsibility and Intellectual Capital on Business Performance of the Sharia Banks in Indonesia

2021 ◽  
Vol 12 (3) ◽  
pp. 2517-2525
Author(s):  
Erly Mulyani Et.al
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Business Performance ◽  
Value Added ◽  
Secondary Data ◽  
Bank Performance ◽  
Islamic Banks ◽  
Return On Assets ◽  
Corporate Social

The objective of this study is to evaluate and analyze 1) the effect of corporate social responsibility on the business performance of Islamic banks in Indonesia, 2) the effect of intellectual capital on the business performance of Islamic banks in Indonesia and 3) the mutual effects of the corporate social responsibility and the intellectual capital on the business performance of Islamic banks in Indonesia. The research type of this study was causative research. Data used in this study was secondary data. The object of this research was the report on the corporate social responsibility and the annual financial statements of Islamic banks in Indonesia during the 2009 to 2017 period. In testing the hypothesis, the technique of in data analysis was the multiple regression analysis by means of the SPSS software. The results showed that the intellectual capital (Value Added Intellectual Coefficient) had a positive and significant effect on the bank performance (Return on Assets) of Islamic banks. The corporate social responsibility had a negative and insignificant effect on bank performance (Return on Assets) of Islamic banks.  The corporate social responsibility and intellectual capital mutually and significantly affect the business performance of Islamic banks in Indonesia.

scholarly journals PENGARUH DEWAN PENGAWAS SYARIAH, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA BANK SYARIAH DI INDONESIA

2019 ◽  
Vol 4 (4) ◽  
pp. 677-693
Author(s):  
Renny Zuliana ◽  
Aliamin Aliamin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Supervisory Board ◽  
Secondary Data ◽  
Financial Statement ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Corporate Social

This study aimed to examine the effect of sharia supervisory board, intellectual capital, and corporate social responsibility toward performance of islamic bank in Indonesia. The type of research used in this study is quantitative, using secondary data. Data taken from company’s financial statement and implementation report of GCG which audited of islamic bank in Indonesia during 2014-2016. In this research used purposive sampling method, 11 over 13 Islamic Banking can be used as samples. Analysis of data to test the hypothesis used multiple linear regression and are processed by SPSS 20th version program. The results of the study state that sharia supervisory board, IC, and CSR simultaneously influence the performance of Islamic banks which are proxied by ROA. Partially sharia supervisory board has a negative and significant effect on ROA, IC has a positive and significant effect on ROA. While the results of testing partially CSR does not affect ROA as a proxy for the performance of Islamic banks

scholarly journals Pengaruh Intellectual Capital, Corporate Social Responsibility Disclosure pada Kinerja Pasar (Studi Perusahaan Perbankan Di BEI)

2019 ◽  
pp. 510
Author(s):  
Kadek Novia Suastyani ◽  
I Gede Ary Wirajaya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Market Performance ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

 This study purpose to determine the effect of intellectual capital, corporate social responsibility disclosure on market performance. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method. Obtained 23 companies with 69 total observations. The data analysis technique used is multiple linear regression analysis. The results of the analysis prove that companies that are able to process value added well will affect market performance. This study also found that the more items disclosure of CSR disclosure disclosed by the company will improve market performance. Keywords: intellectual capital, corporate social responsibility disclosure, market performance

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 93
Author(s):  
Chintya Chintya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

scholarly journals Corporate Social Responsibility and Bank Performance: A Co-integration Approach

2019 ◽  
Vol VOLUME 8 (2019) ◽  
pp. 31-59
Author(s):  
John Gartchie Gasti ◽  
Joseph Ameyibor ◽  
Edward Quansah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Bank Performance ◽  
Long Term Effects ◽  
Panel Ardl ◽  
Integration Approach ◽  
Long Run ◽  
Corporate Social

The aim of this study is to examine the short- and the long-run effects of Corporate Social Responsibility (CSR) on the performance of listed Ghanaian banks. An elongated balanced panel design with secondary data of 65 years’ bank observations spanning 2004 to 2016 was used for the study. A co-integration approach – Pooled Mean Group (PMG/Panel ARDL) – was used to examine the short- and the long-term effects of CSR on bank performance while controlling for bank variability, growth in interest income and bank size. The results were mixed. In the short term, it was found that CSR has positive but insignificant effect on bank performance (market-to-book value). In the long-term, however, CSR has significant negative effect on bank performance. Based on the findings, the study concludes that, in the long run, engaging in CSR reduces bank performance. Therefore, CSR needs to be carefully planned and implemented to serve as a boost to bank performance and not just regarded as an inconsequential addendum.

scholarly journals PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

2018 ◽  
Author(s):  
Wendy Salim Saputra
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Value Added ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Corporate Social

<p><em>Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.</em></p><p><em>This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016</em></p><p><em>The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's Q</em></p><p><em>The results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.</em></p><em>Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital</em>

scholarly journals Do Corporate Social Responsibility and Corporate Governance Influence Intellectual Capital Efficiency?

2019 ◽  
Vol 11 (7) ◽  
pp. 1899 ◽  
Author(s):  
Francesco Gangi ◽  
Dario Salerno ◽  
Antonio Meles ◽  
Lucia Daniele
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Positive Impact ◽  
Causal Effect ◽  
Value Added ◽  
Public Firms ◽  
Corporate Social ◽  
Csr Engagement

Using a large sample of public firms in 51 countries during the period from 2010 to 2015 and a two-stage least squares (2SLS) regression with an instrumental variable (IV), this study investigates how corporate social responsibility (CSR) and corporate governance (CG) mechanisms interact to influence a firm’s intellectual capital (IC) efficiency. The empirical results reveal that CSR engagement and CG structures influence the firm efficiency in managing IC. This study contributes to managerial practice by demonstrating the causal effect of CSR on value-added intellectual capital (VAIC) measures and the positive impact of CG on both CSR engagement and the efficiency with which firms manage their IC. Furthermore, the current study provides an additional understanding of the relationship among CSR engagement, CG practices, and the determining factors of IC efficiency within a comprehensive framework.

scholarly journals PERAN INTELLECTUAL CAPITAL DALAM PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL PERFORMANCE

2021 ◽  
Vol 5 (1) ◽  
pp. 10-16
Author(s):  
Nony Kezia Marchyta ◽  
Njo Anastasia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Value Added ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Corporate Social Disclosure ◽  
Corporate Social ◽  
Social Disclosure

Tujuan penelitian ini untuk mengetahui pengaruh langsung dari corporate social responsibility (CSR) terhadap financial performance, serta pengaruh tidak langsung corporate social responsibility terhadap financial performance melalui intellectual capital sebagai variabel mediasi. Pengolahan data menggunakan software Smart PLS. Data penelitian ini berasal dari laporan tahunan masing-masing perusahaan yang tergolong subsektor bank dan terdaftar pada Bursa Efek Indonesia periode 2011-2018. Data kuantitatif sekunder tersebut dihitung menggunakan rumus Corporate Social Disclosure Index sebagai indikator CSR, Value Added Intellectual Coefficient (VAICTM) sebagai indikator intellectual capital, Tobin’s Q sebagai indikator financial performance. Hasil penelitian ini membuktikan adanya pengaruh positif dari corporate social responsibility terhadap financial performance, corporate social responsibility terhadap intellectual capital, dan intellectual capital terhadap financial performance.

PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, CSR, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2021 ◽  
Vol 5 (2) ◽  
pp. 505
Author(s):  
Agam Mei Yudha
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Ownership Structure ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Corporate Social

 This study aims to determine how much influence Intellectual Capital, Company Size, Corporate Social Responsibility (CSR), and Ownership Structure have on the Company's Financial Performance in Manufacturing Companies Listed on the IDX in 2015-2019 . This study uses secondary data. The method used in this research is pane l data regression analysis . This study used 34 manufacturing companies listed on the IDX from 2015 to 2019 which were used as samples. The sample technique in this study used purposive sampling, namely the determination of the sample using certain criteria. Data processing is done with tools Eviews. From this research, the following conclusions are obtained: (1) There is a positive and significant influence between Intellectual Capital and Financial Performance . (2) There is a positive and significant influence between Company Size on Financial Performance . (3) There is a negative and significant influence between Corporate Social Responsibility on Financial Performance . (4) There is a negative and significant influence between Ownership Structure on Financial Performance . (5) There is a positive and significant influence between Intellectual Capital , Company Size, Corporate Social Responsibility, and Ownership Structure simultaneously on financial performance.

scholarly journals HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN

2017 ◽  
Vol 5 (1) ◽  
pp. 72
Author(s):  
Dwi Kartikasari ◽  
Citra Mawardika Asellawati Siregar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Empirical Studies ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Annual Reports ◽  
Return On Assets ◽  
Corporate Social ◽  
The Relationship

This aims of the study is determine the relationship between corporate social responsibility on corporate financial performance (empirical studies on PT. Citra Tubindo Tbk and PT. Sat Nusapersada Tbk in 2010-2014). The financial performance is measured by using a Return on Assets (ROA). This study uses a qualitative approach to data analysis using descriptive analysis and Scatterplott (scatter diagram). The data used are secondary data to analyze the data in the form of annual reports. The results of this study indicate Corporate Social Responsibility (CSR) has variety relationship to the Return on Assets (ROA).

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