Nur Fadjrih Asyik
Magister Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya

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The Effect Of Financial Performance, Institutional Ownership, And Intellectual Capital On Firm Value, With Corporate Social Responsibility Disclosure As Moderating Variable Setya Hadi Widodo; Nur Fadjrih Asyik; Titik Mildawati
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 2 (2023): September
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v8i2.4426

Abstract

Agriculture was important in the national economy, society's survival, food suppliers, and food and work suppliers. This study examined and analyzed financial performance, institutional ownership, and intellectual capital on firm value, with Corporate Social Responsibility Disclosure as a moderating ng variable at Agricultural sector companies. The population comprised IDX agricultural sector companies for three years (2018-2020). Furthermore, the study was quantitative. The data collection technique used purposive sampling. In line with that, there were 22 samples with 66 observations. Moreover, the data analysis technique used multiple linear regression with Moderate Regression Analysis (MRA) and SPSS 26. As a result, the final performance positively affected the firm's value. Likewise, institutional ownership positively affected the firm's value. However, intellectual capital did not affect the firm's value. Additionally, Corporate Social Responsibility could not moderate the relationship between financial performance and firm value. Similarly, Corporate Social Responsibility could not moderate the relationship between Institutional Ownership and firm value. Likely, corporate social responsibility could not moderate the relationship between intellectual capital and firm value.