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All Journal Prosiding Seminar Nasional Sains dan Teknologi Terapan J-MACC : Journal of Management and Accounting Jurnal Analisa Akuntansi dan Perpajakan FINANCIAL : JURNAL AKUNTANSI JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Humaniora Teknologi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Humaniora Teknologi GUYUB: Journal of Community Engagement Journal La Bisecoman Jurnal Syntax Fusion : Jurnal Nasional Indonesia ETNIK : Jurnal Ekonomi dan Teknik Jurnal Pengabdian Masyarakat untuk Negeri (UN-PENMAS) Journal of Social Research Jurnal Locus Penelitian dan Pengabdian Jurnal Abdikarya : Jurnal Karya Pengabdian Dosen dan Mahasiswa Jurnal Pengabdian Mandiri Asia Pacific Journal of Management and Education JOINCS (Journal of Informatics, Network, and Computer Science) Journal of Artificial Intelligence and Digital Business Seminar Nasional Ilmu Terapan KOPEMAS
Melvie Paramitha
Universitas Widya Kartika Surabaya
Religion Aerospace Engineering Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : Journal of Social Research

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The Influence of Sustainability Reporting Disclosure, Intellectual Capital, and Good Corporate Governance on Firm Value in Telecommunication Companies Listed on The IDX in 2020-2023 Linda, Linda; Paramitha, Melvie
Journal of Social Research Vol. 4 No. 10 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i9.2790

Abstract

This study examines the effect of sustainability reporting, intellectual capital, and good corporate governance on firm value in telecommunications companies listed on the Indonesia Stock Exchange (IDX) from 2020-2023. Using quantitative approach and multiple linear regression analysis, data were collected from annual reports of 15 telecommunications companies selected through purposive sampling from a population of 22 companies. The results show that board of directors has a significant positive effect on firm value (? = 0.002), while audit committee has a significant negative effect (? = 0.037). However, sustainability reporting, intellectual capital, and institutional ownership show no significant effects on firm value (? = 0.695, ? = 0.277, and ? = 0.954 respectively). The regression model explains only 17.6% of the variation in firm value, indicating the need for enhanced transparency in sustainability reporting and intellectual capital management, as well as strengthening the role of board of directors and audit committees. These findings provide insights for management and stakeholders in formulating strategies to enhance firm value in the telecommunications sector.
Co-Authors Chitra Santi Chitra Santi Christopher Scarvino Churota'ayun, Elisa Cindy Claretta Darmanto Darmanto Deborah, Deborah Dhaniswara, Erwin Florensia Caroline Florensia Caroline Hana, Valencia Handayani, Alberta Esti Hanny Oktaviana Indra Budi Trisno irene irene Kosasih, Tjindrawati Linda Linda Mahfuddin, Rohmat Meilinda Suhendra Mineri, Michelle Filantropy Minny Elisa Yanggah Naomi Subagio Nathanael, Vivian Novita Octalisa Gunawan, Victoria Oktavia, Rachael Patuteuogo, Rijul Prasetio, Ronny Rebeca Ruth Aprilia Rebeca Ruth Aprilia Rifcha, Rifcha Rustadi Rustadi Santi, Chitra Silvia Agustin Silvy Carolina Silvy Carolina Sinaga, Syenida Elvivania Stefani, Maria Sugianto, Yosua Ngurah Suklimah Ratih, Suklimah Tamaji, Tamaji Tanias, Lina Raharja Yoosita Aulia Yulia Setyarini, Yulia Yulius Hari Yunita Setiawati Yunita Setiawati