PENGARUH INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CSR SEBAGAI VARIABEL MODERASI

Dea Ayu Melati Putri, Heidy Paramitha Devi, Anggita Langgeng Wijaya

Abstract


This study aims to examine and explain the effect of Intellectual Capital and Financial Performance on Company Value with CSR as a moderating variable in Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative research. This study uses a sampling technique with a purposive sampling method, namely the selection of samples with criteria that have been determined by the researcher. Based on the results of sample selection using the purposive sampling method, 23 sample companies were obtained from 27 food and beverage companies listed on the Indonesia Stock Exchange which were taken within 5 years, namely the 2017-2021 period. So that in that period 115 observational data were obtained that matched the criteria. The data of this research is obtained from published annual reports and stock price data from ww.idx.co.id. The analysis technique used in this study is multiple linear regression using SPSS version 25 software. The results show that Intellectual Capital has no significant effect on Firm Value, while Financial Performance has a positive effect on Firm Value. CSR is unable to moderate Intellectual Capital and Financial Performance on Company Value

Keywords: Intellectual Capital, Financial Performance, Firm Value, CSR


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References


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