The Role of CSR on Shareholders Wealth Through Intellectual Capital

DOI

10.2991/aebmr.k.200127.015How to use a DOI?

Keywords

CSR, financial performance, corporate value, intellectual capital

Abstract

This research aims to determine the influence of CSR and financial performance on corporate value through intellectual capital. Sample in this study were 12 State-owned companies listed on the Indonesia Stock Exchange over the 2013–2017 period. The data used in this research was secondary data in the annual financial statements and sustainability reports. Path analysis of data in this research utilized the Eviews 9 application and Sobel Test. The results showed that intellectual capital is not an intervening variable between CSR and corporate value.

Copyright

© 2020, 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  - S. Sumiati
AU  - R.Y. Sueztianingrum
PY  - 2020
DA  - 2020/01/31
TI  - The Role of CSR on Shareholders Wealth Through Intellectual Capital
BT  - Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
PB  - Atlantis Press
SP  - 75
EP  - 79
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200127.015
DO  - 10.2991/aebmr.k.200127.015
ID  - Sumiati2020
ER  -