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Research Article | Volume 4 Issue 1 (Jan-June, 2023)
Do Intellectual Capital And Corporate Social Responsibility Disclosure Affect Firm Value? An Empirical Analysis of Mining Companies in Indonesia
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Under a Creative Commons license
Open Access
Published
April 6, 2023
Abstract
This research aims to examine and analyze the effect of Intellectual Capital and Corporate Social Responsibility Disclosure on Firm Value in Mining Companies. This research measures Intellectual Capital with Value Added Intellectual Capital (VAIC) by Pulic and Corporate Social Responsibility Disclosure measured by the Corporate Social Responsibility Index. The firm value in this study is measured by Tobin's Q. The population in this study is mining companies listed on the Indonesia Stock Exchange during 2015-2019. The sampling method used in this research is a purposive sampling method, obtained by 12 sample companies. This research uses multiple linear regression analysis. The results of this study indicate that Intellectual Capital has no significant effect on the firm value of mining companies. Meanwhile, Corporate Social Responsibility Disclosure has a positive and significant effect on the firm value of mining companies.
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