Pengaruh Sustainability Report Disclosure, Financial Distress, Intellectual Capital, dan Good Corporate Governance terhadap Firm Value dengan Firm Size sebagai Variabel Moderating
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Basariadi, Reiza
Subject
Akuntansi Manajemen
Datestamp
2024-08-24 02:30:59
Abstract :
This study aims to test and analyze the relationship between sustainability report disclosure, financial distress, intellectual capital, and good corporate governance on firm value with firm size as a moderation variable. This study uses quantitative data, the sample in this study is 52 financial sector companies listed on the Indonesia Stock Exchange in the period 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using E-views 9 software. The results of this study show that the sustainability report disclosure variable has a negative and statistically insignificant effect on firm value, the financial distress variable has a positive and statistically significant effect on firm value, the intellectual capital variable has a negative effect and is statistically insignificant on firm value, and the good corporate governance variable has a negative and statistically insignificant effect on firm value. As for firm size, it can strengthen the relationship between sustainability report disclosure and financial distress to firm value, while firm size cannot strengthen the relationship between intellectual capital and good corporate governance to firm value, respectively. This research discusses firm value and other factors such as sustainability report disclosure, financial distress, intellectual capital, and good corporate governance with a focus on the financial sector. This study adds firm size as a moderation variable that uses the log natural total asset as a measurement.
This study aims to test and analyze the relationship between sustainability report disclosure, financial distress, intellectual capital, and good corporate governance on firm value with firm size as a moderation variable. This study uses quantitative data, the sample in this study is 52 financial sector companies listed on the Indonesia Stock Exchange in the period 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using E-views 9 software. The results of this study show that the sustainability report disclosure variable has a negative and statistically insignificant effect on firm value, the financial distress variable has a positive and statistically significant effect on firm value, the intellectual capital variable has a negative effect and is statistically insignificant on firm value, and the good corporate governance variable has a negative and statistically insignificant effect on firm value. As for firm size, it can strengthen the relationship between sustainability report disclosure and financial distress to firm value, while firm size cannot strengthen the relationship between intellectual capital and good corporate governance to firm value, respectively. This research discusses firm value and other factors such as sustainability report disclosure, financial distress, intellectual capital, and good corporate governance with a focus on the financial sector. This study adds firm size as a moderation variable that uses the log natural total asset as a measurement.
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