Firm Size as Moderator of Intellectual Capital, Corporate Social Responbility, and Corporate Governance On Financial Performance

This research aims to examine the influence of Intellectual Capital, Corporate Social Responsibility, and Corporate Governance on Financial Performance with Firm Size as a moderating variable in mining companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The data in this research is secondary data in the form of company annual reports obtained via the website (www.idx.co.id). Apart from that, there is also a moderated regression analysis (MRA) technique which is carried out by testing the independent variables before and after being moderated by the moderating variable on the dependent variable. The research results show that Intellectual Capital, Corporate Social Responsibility, and Corporate Governance have an impact on Financial Performance. Firm Size as a moderating variable is not able to moderate the relationship between Intellectual Capital and Corporate Social Responsibility on Financial Performance, but Firm Size is able to moderate the relationship between Corporate Governance and Financial Performance.