SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Vol 15 No 2 (2026): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL

The Effect of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Capital Structure on Firm Value

Nabila Az’zahra Maharani (Unknown)
Akhmad Riduwan (Unknown)
Kurnia (Unknown)



Article Info

Publish Date
17 Apr 2026

Abstract

This study aims to examine the effect of intellectual capital, corporate social responsibility, good corporate governance, and capital structure on firm value. In this study, intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC), corporate social responsibility is measured using the CSR index, and good corporate governance is measured through internal control mechanisms using a factor score consisting of four dimensions: the board of commissioners, the audit committee, management, and shareholders. Meanwhile, capital structure is measured using the Debt to Equity Ratio (DER), and firm value is measured using Tobin’s Q. The population of this study consists of healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. The sampling technique used in this study is purposive sampling, resulting in a total of 28 companies. To test and analyze the data, this study employs SPSS (Statistical Product and Service Solutions) version 26. The results of this study indicate that intellectual capital and capital structure have a positive effect on firm value. Meanwhile, corporate social responsibility and good corporate governance variables are found to have no significant effect on firm value.

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Journal Info

Abbrev

sosioedukasi

Publisher

Subject

Education Social Sciences Other

Description

urnal sosioedukasi (e-ISSN: 2541-612X, Print ISSN 2086-6135) diterbitkan oleh Fakultas Keguruan dan Ilmu Pendidikan Universitas PGRI Banyuwangi, diterbitkan dua kali setahun pada bulan mei dan november. fokus Scientific Journals of Education and Social. Jurnal sosioedukasi mencakup semua bidang dan ...