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All Journal Indonesian Journal of Multidisciplinary Science
Morlia Hindriani
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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INFLUENCE OF INTELLECTUAL CAPITAL AND CSR DISCLOSURE ON COMPANY VALUE WITH FOREIGN OWNERSHIP STRUCTURE AS MODERATING VARIABLES Agus Ismaya Hasanudin; Morlia Hindriani; Iis Ismawati
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 9 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.391 KB) | DOI: 10.55324/ijoms.v1i9.241

Abstract

This study aims to determine the effect of intellectual capital and corporate social responsibility disclosure on firm value with foreign ownership structure as a moderating variable. The object of research used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a type of quantitative research with secondary data based on the company's annual report obtained from the official website of the Indonesia Stock Exchange. Data processing uses the SPSS 25 application program with multiple linear regression research models and moderated regression analysis (MRA). The results showed that intellectual capital had a negative effect on firm value and CSR disclosure had a significant positive effect on firm value, while foreign ownership structures were unable to moderate the influence of intellectual capital and CSR disclosure on firm value.
Co-Authors Hasanudin, Agus Ismaya Ismawati, Iis