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All Journal Jurnal Ilmiah Raflesia Akuntansi
Cristina Natalia Sianipar
Universitas Methodist Indonesia
Economics, Econometrics & Finance

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Pengaruh Efektivitas Intellectual Capital, Profitabilitas dan Sustainability Report terhadap Nilai Perusahaan Sub Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2022-2024 Cristina Natalia Sianipar; Duma Megaria Elisabeth; Rahel Junita
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1543

Abstract

This study aims to examine the effect of intellectual capital effectiveness, profitability, and sustainability reports on company value. This study uses a sample of companies in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange during the period 2022-2024. The number of basic and chemical industry companies sampled in this study was 43 companies over 3 years that met the criteria using purposive sampling. The data analysis used was multiple linear regression analysis with the help of the SPSS 26 program. The results of this study indicate that partially, the intellectual capital and sustainability report variables have no effect and are not significantly negative on company value, while the profitability variable partially has a positive and significant effect on company value. Simultaneously, all three variables have a significant effect on company value. The results of the coefficient of determination (R2) test, as seen from the Adjusted R square, show that the variables of intellectual capital, profitability, and sustainability report are able to explain 11.3% of their influence on company value, while the remaining 88.7% is influenced by other factors.
Co-Authors Duma Megaria Elisabeth Rahel Junita