Authors :
Rodentus Yuliyanto; Lin Oktris
Volume/Issue :
Volume 8 - 2023, Issue 9 - September
Google Scholar :
https://tinyurl.com/4tcv99rd
Scribd :
https://tinyurl.com/bdet92cc
DOI :
https://doi.org/10.5281/zenodo.8419973
Abstract :
This study uses intellectual capital to
moderate the effect of sustainability reports and
profitability on company value. The research covers the
2019–2021 LQ45 index business. The study sampled 23
organizations using purposive selection, resulting in 69
observations. Annual reports and sustainability reports
from IDX-listed companies and related information on
their websites are the main sources of research data.
This study used Eviews 12.0 to perform multiple
regression analysis. Research shows that sustainability
reports do not affect company value. Profitability
increases the value of the company. Intellectual capital
also affects the value of a company. In addition,
intellectual capital increases the value of sustainability
reports against company value. Lastly, intellectual
capital cannot change how profitability affects a
company's value.
Keywords :
Sustainability Report, Profitability, Intellectual Capital and Corporate Value.
This study uses intellectual capital to
moderate the effect of sustainability reports and
profitability on company value. The research covers the
2019–2021 LQ45 index business. The study sampled 23
organizations using purposive selection, resulting in 69
observations. Annual reports and sustainability reports
from IDX-listed companies and related information on
their websites are the main sources of research data.
This study used Eviews 12.0 to perform multiple
regression analysis. Research shows that sustainability
reports do not affect company value. Profitability
increases the value of the company. Intellectual capital
also affects the value of a company. In addition,
intellectual capital increases the value of sustainability
reports against company value. Lastly, intellectual
capital cannot change how profitability affects a
company's value.
Keywords :
Sustainability Report, Profitability, Intellectual Capital and Corporate Value.
