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All Journal Jurnal Akademi Akuntansi (JAA)
Dehanna Puspitasari
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Indonesia
Economics, Econometrics & Finance

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Intellectual Capital, Corporate Sustainability Report, and Firm Size On Company Values: Emperical Study Of Property Company Muhammad Wildan Affan; Dehanna Puspitasari
Jurnal Akademi Akuntansi Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i3.26471

Abstract

Purpose: This research aimed to analyze the effect of intellectual capital, CSR and firm size on firm value Methodology/Approach: this research used a purposive sampling technique and data analysis used multiple linear regression. Data collection uses documentation techniques in the form of data through the Indonesian Stock Exchange publication website. Findings: The results that indicate intellectual capital has an effect on firm value; CSR has no effect on firm value and firm size has a significant effect on firm value. Practical and Theoretical Contribution/Originality: Property sector companies should maintain company performance to remain stable, namely by maximizing intellectual capital and company size, so as to maintain the stability of company value. Research Limitation: The research method used cannot provide a detailed explanation for research results that are not in line with the existing theory, namely the relationship between CSR and company value.
Co-Authors Muhammad Wildan Affan