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All Journal Jurnal Ekonomi
Nahl Bimo Pamungkas
Universitas Nasional Jakarta
Economics, Econometrics & Finance

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THE EFFECTS OF SUSTAINABILITY REPORTING AND INTELLECTUAL CAPITAL DISCLOSURE ON FIRM VALUE, WITH PROFITABILITY AS A MODERATOR Nahl Bimo Pamungkas; Zumratul Meini
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

The development of the economy in Indonesia makes all firms have to improve their performance in order to achieve firm goals. Besides that, the firm is expected to be able to increase the value of the firm for the welfare of the shareholders. This research empirically aimed at proving the effect of sustainability reporting and intellectual capital on firm value. The novelty of this study is to test whether profitability can moderate the effect of sustainability reporting and intellectual capital disclosure on firm value. The data used in this study is panel data for 32 firms listed on the Indonesia Stock Exchange for the 2017-2021 period. Data processing is done with WarpPLS 8.0. The results showed that disclosure of sustainability reporting has a negative effect on firm value, intellectual capital has a positive effect on firm value. Profitability can strengthen the relationship between disclosure of sustainability reporting and intellectual capital on firm value.
Co-Authors Zumratul Meini