PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2018-2021)
Abstract
This research is entitled "The Influence of Profitability, Corporate Social Responsibility and Intellectual Capital on Firm Value with Capital Structure as a Moderating Variable (Case Study of Property and Real Estate Companies Registered on the IDX in 2018-2021)". The aim of this research is to analyze the empirical evidence of the influence of profitability, corporate social responsibility and intellectual capital on firm value with capital structure as a moderating variable. The population in this study are property and real estate companies listed on the IDX for the 2018-2021 period. The research sample used was 67 companies taken based on purposive sampling technique. The research method used is a quantitative approach with secondary data collection techniques through the company's financial reports. The results in this study indicate that the profitability variable has no significant effect on firm value. Corporate Social Responsibility has a significant effect on company value. Intellectual Capital has a significant effect on firm value. Capital structure cannot moderate profitability on firm value. The capital structure can moderate corporate social responsibility on firm value. Capital structure can moderate intellectual capital on firm value.
Keywords: Profitability, Corporate Social Responsibility, Intellectual Capital, Firm Value Capital Structure
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