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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak eCo-Fin West Science Social and Humanities Studies Jurnal Penelitian dan Pengkajian Ilmiah JIMEK
Andrianata, Mufid
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

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Profitability as a Moderator of Intellectual Capital, Social Responsibility, and Enterprise Risk Management Effects on Firm Value Suharsono, Judi; Wilamsari, Feni; Fithrianto, M Novan; Andrianata, Mufid; Nisak, Choirun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1553

Abstract

The purpose of this research is to investigate the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR), and Enterprise Risk Management (ERM) on firm value, with profitability as a moderating variable. This study is motivated by the inconsistent findings in previous research regarding the influence of IC, CSR, and ERM on firm value, particularly in emerging markets such as Indonesia. In recent years, the food and beverage sector in Indonesia has experienced dynamic growth, driven by changing consumer behavior, digital transformation, and increasing investor attention. Despite this, many firms in the sector still face challenges in maintaining sustainable value creation. The scope of this investigation includes food and beverage sector firms listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Explanatory inquiry is employed as the research method, using a population of 72 firms and a sample of 22 firms selected through purposive sampling. The data were analyzed using moderating regression analysis with the help of EViews 13 software. The findings revealed that Intellectual Capital, Corporate Social Responsibility, and Enterprise Risk Management did not significantly influence firm value, and profitability did not moderate these relationships.
Co-Authors Aghnia Azzar Ulfah Agustina Pujiastuti Anang Maulana Romadhoni Febriani, Alvina Fithrianto, M Novan Fithrianto, M. Novan Hasanah, Irma Uswatun Muhammad Syarif Hidayatullah Elmas Nisak, Choirun Perwitasari, Dyah Ayu R Hery Koeshardjono Rustianawati, Mutimmah Sari, Putri Devita Suharsono, Judi Widya Nur Ainy Wilamsari, Feni Wulandari, Lusiana