THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GREEN INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE THROUGH COMPANY SIZE

This study aims to examine the effect of Corporate Social Responsibility and green intellectual capital on company performance through company size as a mediator in Non-Cyclical Consumer companies. This research method uses a quantitative method with 5 years of data, and the number of observation data is 155 in the form of panel data processed using the help of a tool in the form of E-views software version 10. The selection of samples in this study used a purposive sampling approach technique and obtained 31 companies. The results of this study show a simultaneous influence that Corporate Social Responsibility and Green Intellectual Capital have on company performance. Partially, Corporate Social Responsibility and green intellectual capital planning on company performance through dividend company size shows the same results, namely a significant negative effect on company size. And the Sobel results can be concluded that company size is not able to mediate the relationship between Corporate Social Responsibility and company performance.