Information Disclosure on Good Corporate Governance and Corporate Social Responsibility as Determinants of Firm Value

被引：0
|
作者：
Indriastuti, Maya [1 ]
Winarsih [1 ]
Najihah, Naila [1 ]
机构：
[1] Univ Islam Sultan Agung, Fac Econ, Dept Accounting, Jalan Raya Kaligawe KM 4, Semarang, Indonesia
来源：
COMPLEX, INTELLIGENT AND SOFTWARE INTENSIVE SYSTEMS | 2021年 / 1194卷
关键词：
Intellectual capital; Corporate social responsibility; Good corporate governance; Firm value; Partial least square; FINANCIAL PERFORMANCE EVIDENCE; IMPACT; KNOWLEDGE;
D O I：
10.1007/978-3-030-50454-0_36
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
This study aimed to investigate the effect of intellectual capital, good corporate governance, and corporate social responsibility on the firm value. Researchers determined the samples using a purposive sampling method. The number of samples included 208 companies listed on Indonesia Stock Exchange. The data analysis comprised Structural Equation Model based on Partial Least Square. The results showed that intellectual capital not significantly and positively impacts firm value. Meanwhile, good corporate governance and corporate social responsibility significantly and positively impacts firm value. This means, the better implementation of good corporate governance and corporate social responsibility by companies, it will increase the firm value.
引用
收藏
页码：375 / 382
页数：8
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