Jurnal Akademi Akuntansi (JAA)
Vol. 6 No. 3 (2023): Jurnal Akademi Akuntansi (JAA)

Intellectual Capital, Corporate Sustainability Report, and Firm Size On Company Values: Emperical Study Of Property Company

Muhammad Wildan Affan (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Indonesia)
Dehanna Puspitasari (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Indonesia)



Article Info

Publish Date
25 Aug 2023

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.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...