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All Journal Jurnal Riset Akuntansi Terpadu
Ayu Diana Irawati
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Economics, Econometrics & Finance

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Intellectual Capital, Corporate Social Responsibility, and Firm Value in Indonesia's Banking Industries Geby Agnes LumbanGaol; Amrie Firmansyah; Ayu Diana Irawati
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10229

Abstract

This study investigates the effect of intellectual capital and corporate social responsibility on the firm value in Indonesia Banking companies. This study was designed as a quantitative study based on multiple linear regression models. The study sample of 116 observations was selected from banking companies listed on the Indonesia Stock Exchange that met the criteria for having financial reports with complete data and disclosing corporate social responsibility in the 2014-2019 period. Research finds that intellectual capital has a positive and significant effect on firm value. On the other hand, corporate social responsibility does not affect firm value. The banking companies must manage intellectual because it positively impacts the market better and efficiently. Also, corporate social responsibility activities need to be improved to obtain a more positive response from the market.
Co-Authors Amrie Firmansyah Geby Agnes LumbanGaol