ANALISIS PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAANTERHADAP PROFITABILITAS DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL MEDIASI DAN TIPE INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2016)

Abstract

ABTRACT This study aims to examine whether Corporate Social Responsibility (CSR) have an influence to profitability through intellectual capital. Moreover, this study aims to examine whether industry type strengthen influence Corporate Social Responsibility (CSR) have an influence to profitability. This study used sample from stated-owned company that listing in Indonesia Stock Exchange from 2010 until 2016.Number of campanies include in sample is 11 company, so total data is 77 sample. Data Analysis that used Partial Least Square (PLS) with SmartPLS.Application. The result of this study shows that intellectual capital proven significantly mediate influence of Corporate Social Responsibility (CSR) to profitability (ROA). Moreover, industry type significantly strengthen influence of Corporate Social Responsibility (CSR) to profitability (ROA). Keywords : Corporate Social Responsibility (CSR), Return on Asset (ROA), Intellectual Capital, Partial Least Square (PLS), Profitability