Pengaruh Sustainability Report, Vitalitas, Intellectual Capital terhadap Nilai Perusahaan (Effect of Sustainability Report, Vitality, Intellectual Capital on Firm Value)

  • Ivena Tjandra Universitas Katolik Widya Mandala Surabaya
  • Lindrawati Lindrawati Universitas Katolik Widya Mandala Surabaya
  • Adi Susanto Universitas Katolik Widya Mandala Surabaya

Abstract

The purpose of this study is to examine and analyze the factors that affect the value of banking companies. The type of data used is quantitative data in the form of company annual reports and sustainability reports. The object of research is banking companies listed on the Indonesia Stock Exchange in 2017-2019. Data were analyzed using multiple linear regression whose results showed disclosure of sustainability reports and intellectual capital had no effect on firm value. In addition, the level of bank vitality in the form of earnings has a positive effect on firm value, while the risk profile, good corporate governance, and capital have no effect on firm value.

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Published
2023-04-03
How to Cite
TJANDRA, Ivena; LINDRAWATI, Lindrawati; SUSANTO, Adi. Pengaruh Sustainability Report, Vitalitas, Intellectual Capital terhadap Nilai Perusahaan (Effect of Sustainability Report, Vitality, Intellectual Capital on Firm Value). Akuntansi Bisnis & Manajemen ( ABM ), [S.l.], v. 30, n. 1, apr. 2023. ISSN 2685-3965. Available at: <https://journal.stie-mce.ac.id/index.php/jabm/article/view/1179>. Date accessed: 26 may 2024. doi: https://doi.org/10.35606/jabm.v30i1.1179.
Section
Articles