JAKED
Vol 20 No 1 (2025): Mei

Pengaruh Pengungkapan Intellectual Capital, Profitabilitas, Dan Islamic Social Reporting Terhadap Nilai Perusahaan

Puspitasari, Ardea Nur (Unknown)
Warno, Warno (Unknown)
Wijayanti, Riska (Unknown)



Article Info

Publish Date
24 Apr 2025

Abstract

The purpose of this study is to determine the effect of intellectual capital, profitability, and Islamic social reporting on Firm value. This type of research uses a quantitative method with multiple linear regression data analysis techniques. The data used in this study are secondary data. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority in the period 2020-2023. The sample used is the purposive sampling method, totaling 8 samples. The results of this study indicate that first, Intellectual Capital has no effect on company value. Second, Profitability has a positive and significant effect on company value. Third, Islamic social reporting has no effect on Firm value.Keywords: intellectual capital, profitability, islamic social reporting, firm value

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Journal Info

Abbrev

JAKED

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan ...