Journal of Accounting and Business Education
Volume 9, Issue 1, September 2024

Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Company Value with Profitability as a Moderating Variabel

Amanda Puspita Sari (Universitas Muhammadiyah Sidoarjo)
Eny Maryanti (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
07 May 2025

Abstract

This study aims to determine the effect of intellectual capital, corporate social responsibility, and good corporate governance on company value with profitability as a moderating variable. The sample in this research was taken using a purposive sampling method from companies listed in LQ45 on the Indonesian Stock Exchange for the 2018-2022 period. The number of samples used was 20 companies. The analytical method used is multiple linear regression and Moderate Regression Analysis (MRA) using the SPSS 26 application. The results of this study show that intellectual capital has a negative effect on company value, corporate social responsibility has no effect on company value, while good corporate governance has a significant effect on company value, profitability is able to moderate the influence of intellectual capital and good corporate governance on company value, meanwhile profitability cannot moderate the relationship of corporate social responsibility to company value. The implications of this research are expected to be a reference for companies and investors to consider social responsibility more and It also becomes the basis for development for subsequent research involving the same variables or research population

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Journal Info

Abbrev

jabe

Publisher

Subject

Education

Description

Journal of Accounting and Business Education aims to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical ...