The Effect Of Corporate Social Responsibility, Good Corporate Governance, And Intellectual Capital Disclosure On Company Value With Profitability As A Moderating Variable

Pengaruh Tanggung Jawab Sosial Perusahaan, Tata Kelola Perusahaan Yang Baik, Dan Pengungkapan Modal Intelektual Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi

Abstract

The purpose of this study is to determine the effect of corporate social responsibility, good corporate governance, and intellectual capital disclosure on company value with profitability as a moderation variable.  Corporate social responsibility, good corporate governance, and intellectual capital disclosure are used as independent variables, company value is used as the dependent variable, and profitability as a moderation variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The method of determining the sample in this study used the purposive sampling method so that from 214 populations a sample of 70 companies was obtained. The data in this study were analyzed by descriptive statistical analysis, classical assumption test, panel data regression analysis, and hypothesis test. The results of this study conclude that corporate social responsibility affects corporate value, while good corporate governance and intellectual capital disclosure do not affect company value. Corporate social responsibility moderated by profitability affects company value, while good corporate governance and intellectual capital disclosure moderated by profitability do not affect company value.