THE ROLE OF INTELLECTUAL CAPITAL AS A MEDIATION VARIABLE IN INFLUENCE CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE IN MANUFACTURING COMPANIES IN THE ENERGY AND MINERALS SECTOR

Abstract

This study aims to determine the mediating role of intellectual capital as a mediating variable in influencing corporate social responsibility on firm performance and for the direct influence of corporate social responsibility on firm performance, corporate social responsibility on intellectual capital and intellectual capital on firm performance in manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange. The objects of the study were 26 manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange with a research period from 2020 to 2023. Structural Equation Modeling Partial Least Square (SEM-PLS) is the analysis method. This study uses the population of all manufacturing companies in the energy and mineral sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Sampling was done using the purposive sampling method. The number of samples used in this study was 26 companies. The variables used in this study are Corporate Social Responsibility, Intellectual Capital, Firm Performance. The results of the study show that corporate social responsibility has a positive and significant effect on firm performance, corporate social responsibility does not have a positive and insignificant impact on intellectual capital, intellectual capital has a positive and significant effect on firm performance, and there is a mediating role for intellectual capital in influencing corporate social responsibility on firm performance.