CSR and GCG on Firm Value with Intellectual Capital as a Moderating

Authors

  • Miftahul Janah Tejo Ningrum Universitas Muhammadiyah Jakarta
  • Dahlia Tri Anggraini Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.51289/peta.v10i1.914

Keywords:

Board of Commisioners, CSR, Intellectual Capital

Abstract

This research aims to examine the impact of GCG and CSR on firm value, and whether IC moderates these effects. This research use data from the Indonesia Stock Exchange (IDX) for the food and beverage subsector from 2021-2023. In this research, the sample was selected through the purposive sampling method and employs descriptive statictical analysis, panel data regression, and model feasibility testing techniques. The result of this research indicate that CSR, GCG, and IC have a positive effect to Firm Value. The connection between CSR and the value of a company cannot be moderated by IC. However, it has the potential to influence the relationship between GCG and firm value.  This research contributes by offering a new perspective, positioning IC as a moderating variable that can strengthen or weaken the relationship between CSR and GCG on firm value.

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Published

24-01-2025

How to Cite

Ningrum, M. J. T. and Angraini, D. T. (2025) “CSR and GCG on Firm Value with Intellectual Capital as a Moderating”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 10(1), pp. 122–133. doi: 10.51289/peta.v10i1.914.

Issue

Vol. 10 No. 1 (2025): Januari 2025

Section

Articles

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Copyright (c) 2025 Miftahul Janah Tejo Ningrum, Dahlia Tri Anggraini

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