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The Influence Of Intellectual Capital, Good Corporate Governance Mechanisms, Environmental Performance, And Profitability On Firm Value (An Empirical Study Of Basic Materials Sector Companies Listed On The Indonesia Stock Exchange, 2022–2024) Dila Lutfiana Putri; Sri Mulyani; Dennyca Hendriyanto Nugroho
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1802

Abstract

This study aims to analyze the impact of intellectual capital, good corporate governance mechanisms, environmental performance, and profitability on the firm value of companies in the basic materials sector listed on the Indonesia Stock Exchange during the 2022-2024 period. Firm value is measured using Tobin's Q, Intellectual capital using VAIC, good corporate governance using the proportion of independent commissioners, institutional ownership, and managerial ownership, environmental performance using the PROPER rating, and probability using ROA. The sampling method used in this study is purposive sampling with a sample size of 84 companies. The data used were secondary data obtained from annual reports, PROPER data, and financial statements. The data analysis method employed was multiple llinier regression. The results of the study indicate that Intellectual Capital, independet board members, institutional ownership, managerial ownership, and profitability do not affect firm value, wheres environmental performance has a positive and significant effect on firm value.