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September 10, 2025Management

Intellectual Capital As A Driver Of Corporate Social Responsibility: A Mediation Analysis Of Corporate Financial Factors

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Authors

MRMaya RichmayatiTITubagus IsmailRZRudi Zulfikar

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Overview

Mediation analysis reveals how leverage, liquidity, and company size affect CSR, highlighting the role of intellectual capital.

Key Points

  • Significant negative effects of leverage and liquidity on CSR disclosure were found, while company size positively influences CSR.
  • Profitability, measured by ROA and ROE, did not demonstrate a significant impact on CSR disclosure in the analysis.
  • The research utilized a quantitative approach with panel data regression, focusing on companies listed on the Jakarta Islamic Index.
  • These results underscore the strategic importance of intellectual capital in enhancing CSR among companies facing financial pressures.

Cite This Study

Richmayati et al. (2025) studied this question.

synapsesocial.com/papers/68c1c32e54b1d3bfb60f1487https://doi.org/10.62486/agma2025275
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