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The Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value with Company Growth as a Moderating Variable


Pengaruh Intellectual Capital dan Corporate Social Responsibility terhadap Firm Value dengan Growth Perusahaan sebagai Variabel Moderating

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DOI:

https://doi.org/10.21070/ups.2606

Keywords:

Intellectual Capital, Corporate Social Responsibility, Firm , Company Growth

Abstract

This study aims to determine the role of company growth in moderating the relationship between Intellectual Capital and Corporate Social Responsibility on firm value. This research was conducted on pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX). This research uses quantitative methods. Testing uses Partial Least Square (PLS) to test the hypothesis. The number of samples used in this study amounted to 8 companies for 5 years so that the total data obtained was 40 with purposive sampling method. The results of the analysis in this study indicate that Intellectual Capital (IC) has a significant effect on Firm Value, Corporate Social responsibility (CSR) has no effect on Firm Value, Company Growth is unable to moderate Intellectual Capital on Firm Value, and Company Growth is unable to moderate Corporate Social Responsibility on Firm Value. 

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Posted

2023-08-24