The Influence of Corporate Social Responsibility and Intellectual Capital on Financial Performance

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Quantitative analysis shows intellectual capital significantly improves financial performance in manufacturers, while CSR has no effect.

Intellectual capital significantly boosts financial performance in manufacturing companies, enhancing their profitability.
Multiple regression analysis revealed CSR does not positively impact financial performance, measured by the NPM ratio.
The study sampled 54 issuers from the manufacturing sector, focusing on data from annual and sustainability reports.
Findings suggest that while intellectual capital drives success, corporate social responsibility does not yield financial benefits.

Habibie et al. (2025) studied this question.

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