Pengaruh Intellectual Capital, Corporate Social Responsibility, Dan Sales Growth Terhadap Firm Value

Adang, Ferry

doi:10.52859/jba.v6i1.42

JBA

2019

DOI: 10.52859/jba.v6i1.42

|View full text |Cite

Pengaruh Intellectual Capital, Corporate Social Responsibility, Dan Sales Growth Terhadap Firm Value

Ferry Adang

Abstract: This research has a purpose of obtaining empirical evidence regarding the effect of intellectual capital, corporate social responsibility, and sales growth on firm value of the manufacturing companies listed in the Indonesia Stock Exchange (IDX) in 2014 – 2016 period. The research conducted by obtaining 93 samples using purposive sampling method. The result of this research show that the independent variables have effects on firm value (Tobin’s Q) simultaneously (F test). The t test result showed that intellec… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2023

2024

Publication Types

Select...

Article2

Relationship

Self Cite0

Independent2

Authors

Journals

Cited by 2 publications

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Green Accounting And Intellectual Capital Effect On Firm Value Moderated By Business Strategy

Gantino

Ruswanti²,

Widodo³

2023

Jurnal Akuntansi

View full text Add to dashboard Cite

This study aims to compare the influence of Green Accounting and Intellectual Capital on the Firm Value model with Business Strategy as a Moderating Variable, using 2016 to 2021 data from IDX in the Automotive and Components and Consumer Goods sector. This study used purposive sampling and hypothesis testing using multiple regression. Green Accounting is measured by obtaining an ISO 1400, Intellectual Capital by VAICTM and Business Strategy by PPC. The results show green accounting has a negative effect on firm value in the Consumer Goods sector before and after being moderated and a significant positive effect on the other sector. Intellectual Capital has a significant effect on both sectors before and after moderation. Business strategy has a significant relationship with firm value in the Consumer Goods sector but has a negative relationship in other sectors. Business Strategy moderates the influence of Green accounting and Intellectual Capital on firm value.

show abstract

Green Accounting And Intellectual Capital Effect On Firm Value Moderated By Business Strategy

Gantino

Ruswanti²,

Widodo³

2023

Jurnal Akuntansi

View full text Add to dashboard Cite

show abstract

Modal Intelektual Meningkatkan Nilai Perusahaan di Industri Farmasi Indonesia

Nengtyas,

Hermawan

2024

jpem

View full text Add to dashboard Cite

Penelitian ini menginvestigasi peran moderasi pertumbuhan perusahaan dalam hubungan antara Intellectual Capital (IC) dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini membahas kesenjangan pengetahuan dalam memahami bagaimana IC dan CSR mempengaruhi nilai perusahaan, terutama dalam konteks sektor farmasi di negara berkembang. Dengan menggunakan pendekatan kuantitatif, penelitian ini menggunakan analisis Partial Least Square (PLS) pada sampel 8 perusahaan selama 5 tahun, yang menghasilkan 40 observasi yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa IC secara signifikan meningkatkan nilai perusahaan, sedangkan CSR tidak. Selain itu, pertumbuhan perusahaan tidak memoderasi dampak IC maupun CSR terhadap nilai perusahaan. Hasil ini menunjukkan bahwa perusahaan farmasi di Indonesia harus fokus pada penguatan modal intelektual mereka untuk meningkatkan nilai perusahaan, sementara inisiatif CSR mungkin perlu dievaluasi kembali untuk efektivitasnya dalam konteks ini.

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Pengaruh Intellectual Capital, Corporate Social Responsibility, Dan Sales Growth Terhadap Firm Value

Cited by 2 publications

References 0 publications

Green Accounting And Intellectual Capital Effect On Firm Value Moderated By Business Strategy

Green Accounting And Intellectual Capital Effect On Firm Value Moderated By Business Strategy

Modal Intelektual Meningkatkan Nilai Perusahaan di Industri Farmasi Indonesia

Contact Info

Product

Resources

About