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Journal : Journal of Accounting and Digital Finance

Keputusan investasi, intellectual capital, struktur modal, dan islamic social reporting terhadap nilai perusahaan: Peran good corporate governance sebagai moderasi Rahayu, Dwi Putri; Saifudin
Journal of Accounting and Digital Finance Vol. 4 No. 2 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i2.1297

Abstract

This study aims to determine the effect of Investment Decisions, Intellectual Capital, Capital Structure and Islamic Social Reporting on Company Value with Good Corporate Governance as a moderating variable. The population in this study were companies listed on JII for the 2019-2022 period. The purposive sampling method was used in this study. From this method, 19 companies were obtained that met the criteria from a total of 19 companies during the four-year observation period. The total sample in the study was 76 companies. The data analysis method used panel data regression analysis. The results showed that Investment Decisions and Capital Structure had a negative effect on Company Value, Intellectual Capital and ISR had a positive effect on Company Value; GCG was unable to moderate the effect of Investment Decisions, Capital Structure, and ISR on Company Value, GCG was able to moderate the effect of Intellectual Capital on Company Value, and GCG hurt Company Value.
Co-Authors Abdul Wahid Jamin Abdurrohman Kasdi Achmad Saifulloh Fatah Adi Sunardi AGUS Ahmad Nouvel - AMIK BSI Purwokerto Ahmad Nouvel - AMIK BSI Purwokerto Ahmad Nurrohim Akhmad Nurasikin Andrey Nino Kurniawan, Andrey Nino Andri Nirwana AN Apriani, Ayu Aprih Santoso Ardiani Ika Sulistyawati Arfiah Adawiyah Armas Fahmi Rizal Asarif Atika Indah Rahadyanti Prasetya Ayu Indah Lestari Bagiyo Condro Purnomo Budi Waluyo Darmini Deni Sunaryo, Deni Devi DYAH KUSUMAWATI Fatimah Ferzi, M. Alta Tetra Fuadi fuadi, faiq Habibi Hartiningsih, Sepia Hendro Yunianto Irawan Isabella, Amelia Jajang Akhamd Nasrullah Juariah Khairul Fauzi Kristiandi, Kiki Kurniasari, Megawati Kusumastuti Kusumawardani, Sagita Lailatul Mukaromah Lathifatul Azizah M. Choiroel Anwar M. Hamid Rohman Mentari Merdekawati, Dewi Mogi, Gabriela Mohammad Habibi Muamaroh Muamaroh Muhammad Imam Tauhid Muhammad Rizal I Muhdar Mujazin Muji Setiyo Muji Setiyo Musabikha Muthoifin Nikitasari, Arini Noto Widodo Nurhafisa, Eysi Nurhidayat Nurhidayat Nuria Siswi Enggarani Nuzul Imam Fadlilah Paiman Paiman Pebrianti, Nurzalina Penti Susan Pratiwi, Dian Kus Prifiharni Prima Selvia Megawati Priyotomo Purwantini, Sri Rahayu, Dwi Putri Rahmah, Regita Nur Fajar Regita Nur Fajar Rahmah REZA FAHLEVI Ria Hoiriyah Said Ria Puspita Riastuti Rifqi Nugroho Rizki Amalia Rusdjijati, Retno Sadzali, Ahmad Salianda Siti Fatimah Sudiyono Sunanto Sunanto Sunanto Sunanto Suroto Munahar Susi Tri Isnoviasih Titik Sadarwati Titis Setyabudi Utami, Ghifari Wulandari Widowati, Sri Yuni Yeti Dahliana Yoebrilinti, Anggit