The Effect of Corporate Social Responsibility and Intellectual Capital on Firm Value (Empirical Study on Basic Industry and Chemical, Consumer Goods Industry, and Miscellaneous Industry Companies Listed on The Indonesia Stock Exchange in The Period of 2015-2017)

Authors

  • Rega C Alumni Magister Ilmu Akuntansi Universitas Jambi
  • Mukhzarudfa Fakultas Ekonomi dan Bisnis Universitas Jambi
  • Achmad Hizazi Fakultas Ekonomi dan Bisnis Universitas Jambi

Keywords:

Corporate Social Responsibility, Intellectual Capital, Profitability, Leverage, Firm Size, Firm Value

Abstract

This study aims to provide empirical evidence of the effect of Corporate Social Responsibility and Intellectual Capital on the value of companies in basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017. The samples in this study are basic industries and chemical, consumer goods industry, and miscellaneous industry companies listed on the Indonesia Stock Exchange (BEI) for 2018 which publishes annual reports for the period 2015 - 2017. The process of selecting samples in this study uses a purposive sampling method. Analysis of the data used in this study are descriptive statistics, classic assumption tests, and multiple linear regression analysis using SPSS. The research’s results showed that Corporate Social Responsibility, Intellectual Capital, profitability, leverage, and firm size had effect towards firm value.

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Published

2020-11-02

How to Cite

C, R., Mukhzarudfa, & Hizazi, A. (2020). The Effect of Corporate Social Responsibility and Intellectual Capital on Firm Value (Empirical Study on Basic Industry and Chemical, Consumer Goods Industry, and Miscellaneous Industry Companies Listed on The Indonesia Stock Exchange in The Period of 2015-2017). Jurnal Akuntansi & Keuangan Unja, 5(3), 181-191. Retrieved from https://online-journal.unja.ac.id/jaku/article/view/10808

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