The Effect of Financial Performance and Intellectual Capital on Firm Value with CSR as a Mediating Variable in Banking Industry

DOI

10.2991/aebmr.k.210507.054How to use a DOI?

Keywords

Firm Value, Financial Performance, Intellectual Capital, Sustainability Reporting

Abstract

This study aimed to obtain empirical evidence on how firm value is influenced by intellectual capital in addition to financial performance with CSR reports as a mediating variable in the banking industry. Based on the path-analysis performed among the banks operating in Indonesia during 2016-2018, the results show that financial performance and intellectual capital have a direct and positive effect on company value, but there is no significant effect of CSR as a mediating variable. Therefore, CSR activities in banking do not strengthen the intellectual capital and profitability in increasing firm value. By the results of this research, bankings should increase their useful CSR activities so that the funds that have been spent can be more beneficial to increase the value of the company.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Hendro Lukman
AU  - Helvenni Tanuwijaya
PY  - 2021
DA  - 2021/05/09
TI  - The Effect of Financial Performance and Intellectual Capital on Firm Value with CSR as a Mediating Variable in Banking Industry
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 353
EP  - 359
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.054
DO  - 10.2991/aebmr.k.210507.054
ID  - Lukman2021
ER  -