The Effect of Sustainability Report, Profitability on Company Value with Intellectual Capital as a Moderation Variable

Authors : Rodentus Yuliyanto; Lin Oktris

Volume/Issue : Volume 8 - 2023, Issue 9 - September

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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.


Paper Submission Last Date
31 - December - 2023

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