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All Journal E-JURNAL AKUNTANSI
Kadek Ayu Kreistya Dewi
Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Indonesia
Economics, Econometrics & Finance

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Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan Putu Purnama Dewi; Kadek Ayu Kreistya Dewi
E-Jurnal Akuntansi Vol 32 No 12 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i12.p20

Abstract

The study aims to determine the effect of sustainability reporting and intellectual capital disclosures on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2020. This research used a purposive sampling technique in taking the sample using several relevant criteria. Obtained 35 observations as a research sample. The analysis technique used is multiple linear regression. The results of the study explain that the variable disclosure of sustainability reporting and intellectual capital has a positive and significant effect on firm value. Keywords: Disclosure of Sustainability Reporting; Intellectual Capital; Firm Value.
Co-Authors Putu Purnama Dewi