E-JURNAL AKUNTANSI
Vol 32 No 12 (2022)

Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan

Putu Purnama Dewi (Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Indonesia)
Kadek Ayu Kreistya Dewi (Fakultas Ekonomi dan Bisnis Universitas Pendidikan Nasional, Indonesia)

Article Info

Publish Date
26 Dec 2022

Abstract

The study aims to determine the effect of sustainability reporting and intellectual capital disclosures on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2020. This research used a purposive sampling technique in taking the sample using several relevant criteria. Obtained 35 observations as a research sample. The analysis technique used is multiple linear regression. The results of the study explain that the variable disclosure of sustainability reporting and intellectual capital has a positive and significant effect on firm value. Keywords: Disclosure of Sustainability Reporting; Intellectual Capital; Firm Value.

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Journal Info
E-JURNAL AKUNTANSI
Website

Abbrev

akuntansi

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...