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

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Field Value
 
Title 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)
Pengaruh Corporate Social Responsibility dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Industri Dasar dan Kimia, Industri Barang Konsumsi, dan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2015– 2017)
 
Creator C, Rega
Mukhzarudfa
Hizazi, Achmad
 
Subject Corporate Social Responsibility
Intellectual Capital
Profitability
Leverage
Firm Size
Firm Value
Corporate Social Responsibility
Intellectual Capital
Profitabilitas
Leverage
Ukuran Perusahaan
Nilai Perusahaan
 
Description 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.
Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh Corporate Social Responsibility dan Intellectual Capital terhadap nilai perusahaan pada perusahaan Industri Dasar dan Kimia, Industri Barang Konsumsi, dan Aneka Industri yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015 – 2017. Sampel dalam penelitian ini adalah perusahaan Industri Dasar dan Kimia, Industri Barang Konsumsi, dan Aneka Industri yang terdaftar di Bursa Efek Indonesia (BEI) untuk tahun 2018 yang menerbitkan laporan tahunan periode 2015 – 2017. Proses pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility, Intellectual Capital, profitabilitas, leverage, dan ukuran perusahaan berpengaruh terhadap nilai perusahaan.
 
Publisher Magister Ilmu Akuntansi Universitas Jambi
 
Date 2020-11-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://online-journal.unja.ac.id/jaku/article/view/10808
 
Source Jurnal Akuntansi & Keuangan Unja; Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja; 181-191
2460-6235
2715-5722
 
Language eng
 
Relation https://online-journal.unja.ac.id/jaku/article/view/10808/6522
 
Rights Copyright (c) 2020 Magister Ilmu Akuntansi Universitas Jambi
https://creativecommons.org/licenses/by/4.0
 

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