The Effect of CSR on Company Reputation Using Intellectual Capital as a Mediating Variable

Abstract

This research aimed to analyze the effect of corporate social responsibility in improving the company's reputation, both directly and through the company's intellectual capital. The population of this study were the annual reports of banking sector companies listed on the Indonesia Stock Exchange. The researcher used purposive sampling method in this study. The total of research samples were 123 annual financial reports. To analyze the data, the researchers used Partial Lease Square (PLS) with the PLS warp application. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Social Responsibility Practice positively and significantly affected to the company's reputation, Intellectual Capital positively and significantly affected to the company's reputation, and intellectual capital can be a partial mediating variable (partial mediation) among the CSR influence and the company reputation.

Perceived organisational support and performance of small and medium scale enterprises in Nigeria.

“…Every institution or corporation, on the other hand, has a reputation, and that reputation is proportional to the number of people who perceive it and the perspective from which they view it. Suaidah and colleagues (2021) [88] . One of the sources of differentiation and distinctiveness of any firm from its rivals is the perception of its reputation as a dependable indicator of economic success (Caviggioli et al, 2020; Kim & Ferguson, 2019) [20,51] .…”

“…Simply put, a company's, people, group's, or activity's reputation is how other people see it. Suaidah and colleagues (2021) [88] . According to this viewpoint, a company's reputation is an intangible asset that has the potential to provide tangibility but may not be limited to the organization's immediate external environment.…”

“…According to this viewpoint, a company's reputation is an intangible asset that has the potential to provide tangibility but may not be limited to the organization's immediate external environment. According to (Abdulai Mahmoud & Yusif, 2012; Alara, 2021; Suaidah et al, 2021) [1,4,88] , a company's reputation is a feature or asset that cannot be replicated, purchased, or replaced, but can be used to gain a sustainable competitive market advantage while influencing the views and perceptions of shareholders and stakeholders. Furthermore, a company's reputation is usually outstanding in terms of favorable word of mouth and client loyalty (Zakari et al, 2019) [95] .…”

The Moderating Effect of Perceived Organisational Support on Learning Organisation and Company Reputation of Small and Medium Scale Enterprisesin Nigeria

“…According to a group of academics, learning organisations' adoption in corporate and business settings will earn such establishments a jaw-breaking reputation(Baruah & Panda, 2020;Erugo, 2004;Stewart et al, 2017). Meanwhile, every corporation has a reputation, and each company's or corporation's reputation is proportional to the number of people who look at it, and from the angle, they look at it hence the need for learning organisation as a booster(Suaidah et al, 2021). Company or corporate reputation, which is the affection and regard an individual or group has for an organisation based on past behaviour, characteristics, public relation, and quality of goods and services, becomes unattainable without deliberate investment into the learning and development of employees(Caviggioli et al, 2020;Yeonsoo Kim & Ferguson, 2019).…”