International Journal of Management, Innovation & Entrepreneurial Research eISSN: 2395-7662, Vol. 7, No 1, 2021, pp 01-11 https://doi.org/10.18510/ijmier.2021.711 1 | https://giapjournals.com/ijmier/index © Subiyanto et al. EXPLORING THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE (EMPIRICAL EVIDENCE FROM BANKING SECTOR COMPANIES PERIOD 2015-2019) Bambang Subiyanto 1 , Dipa Teruna Awaludin 2 , Ramang H. Demolingo 3 , Risca Ifani 4 , Kadek Wiweka 5* 1,2,3,4 Lecturer, Fakultas Ekonomi dan Bisnis Universitas Nasional, Indonesia; 5* Doctoral Student, École Doctorale Sociétés, Temps, Territoires (EDSTT) Tourisme, Université Angers, France and Sahid Polytechnic, Indonesia. Email: 1 bambang.subiyanto@civitas.unas.ac.id, 2 dipateruna@civitas.unas.ac.id, 3 ramang.demolingo@civitas.unas.ac.id, 4 risca.ifani26@gmail.com, 5* kadek.wiweka@etud.univ-angers.fr Article History: Received on 24 th June 2021, Revised on 8 th July 2021, Published on 10 th July 2021 Abstract Purpose of the Study: This study aims to analyze the effect of independent variables such as corporate social responsibility, leverage, and intellectual capital on dependent variables such as financial performance in banking sector companies indexed on the Indonesia Stock Exchange in 2015-2019. Methodology: This review is adopted the descriptive statistics approach. While the hypothesis test using multiple linear regression analysis and simultaneous significance analysis. Secondary data collected through the purposive sampling method consisted of 85 samples from 17 companies. Main Findings: The results indicate that CSR has a positive effect on FP. While LEV and IC have no effect on FP. Debt withdrawal will not have an impact on the company's sustainability in increasing profits. In addition, the company also has a concern for the disclosure of CSR activities through the GRI, which can increase the company's profit. Implication/Applications: The results of this study can be used for financial practitioners, especially in the banking industry, to determine the effect of corporate social responsibility, leverage, and intellectual capital on financial performance. Therefore, banking companies can make decisions based on the priority scale on the most influential variables. In addition, this research can also be a reference for academics and researchers who are interested in the issue of financial performance. The originality of the study: The results of this study are the latest studies that systematically and comprehensively discuss the financial performance of the banking sector based on several important factors. Keywords: Corporate Social Responsibility, Leverage, Intellectual Capital, Financial Performance, Banking Companies. INTRODUCTION The company's financial performance is a reflection of the financial situation or condition of a company in a certain period. Performance can be defined as a measurable activity of an entity in a certain period as part of the success of the work. Information about a company's performance can be used, one of them as a report of interest, to design further policies that will be adopted by management (Chen & Wang, 2011 ; Magness, 2006 ; Mojambo et al., 2020 ; Moneva et al., 2007 ). Therefore, the company's performance is essential to measure and analyze its progress every year. Financial statements have a lot of important information that can be used to see the development of the company's performance. While Maith 2013 notes that financial performance is the achievements, records, and past information that can be seen through the company's financial statements. This report also provides some required information regarding performance, such as financial position and cash flow in a certain period. Financial ratio analysis in the company's financial reports can provide an illustration of how high and good the company's performance level is. The Indonesian Institute of Accountants states that company performance is measured by analyzing and evaluating financial statements (Elena, 2012 ; Rabuisa et al., 2018 ). Information on the financial position and past financial performance is often used to predict financial position to measure future performance. This information is also useful for determining dividend payments, wages, security price movements, and the company's ability to meet its commitments when they fall due. Therefore, the company's performance must be measured and monitored regularly for every year's progress. The company's efforts to improve performance through performance measurement and the factors that can improve company performance are very important for companies to know. In addition, this performance should also be known transparently by interested parties, including decision-makers. (Sarwoko & Agoes, 2014 ) in their research state that fraudulent financial reporting practices are a phenomenon that cannot be ignored in current audits. Common frauds include manipulation of sales management, failure to record accounts payable, delays in write-offs, and deliberately false financial reports. Meanwhile, (Subiyanto & Ghozali, 2021 ) noted that the difference between the excess and the