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

Achmad Habibie (Universitas Negeri Surabaya)
Merlyana Dwinda Yanthi (Universitas Negeri Surabaya)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 6 (2025): June 2025

The research was conducted to analyze the contribution of corporate Social Responsibility and Intellectual Capital to the financial performance of issuers in the manufacturing sector listed on the IDX 2021 – 2023. A quantitative approach was applied in this study, where secondary data was obtained from the company's official documentation in the form of annual reports and sustainability reports. A total of 54 issuers have met the sample selection criteria and were included as observation units in this study. The data analysis technique used multiple regression analysis, partial t hypothesis test using the SPSS program. The results of this study show that 1) CSR has no effect on the company's financial performance as measured by the NPM ratio, 2) IC has a significant positive effect on the company's financial performance as measured by the NPM ratio.