<![CDATA[Purpose: This study aims to determine the effect of CSR and intellectual capital on company financial performance with market share as a mediating variable. The population in this study are manufacturing companies listed on the IDX during the period 2021 to 2023. Methodology/approach: The sample in this study was determined based on the purposive sampling method, which produced 94 sample companies each year, resulting in a total of 282 sample companies used during the research period. The type of data used was secondary data. The data analysis technique used was multiple linear regression. Findings: The results of multiple regression tests show that CSR and intellectual capital affect financial performance. CSR affects market share. Intellectual capital does not affect market share. Market share affects financial performance. Market share acts as a mediator between CSR and intellectual capital on financial performance. Practical implications: The implications of this study indicate that CSR implementation and disclosure factors affect financial performance. The implication of these findings is that companies need to increase their commitment to CSR implementation as part of an integrated business strategy, rather than merely as a form of regulatory compliance. Originality/value: The novelty of this study is market share as a mediating variable, the latest manufacturing objects in 2021-2023.]]>
Copyrights © 2025
