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Title: Pengaruh intellectual capital dan pengungkapan sustainability report terhadap nilai perusahaan
Authors: Dyah Reza Lestari
Advisors: Reskino
Keywords: intellectual capital, company’s value, sustainability report disclosure
Issue Date: 7-Mar-2017
Publisher: UIN Syarif Hidayatullah Jakarta: Fakultas Ekonomi dan Bisnis, 2017
Abstract: This research aimed to analyze the effect of intellectual capital and sustainability report disclosure on company’s value. Independent variable in this research were intellectual capital measured by VAICTM and sustainability report diclosure measured by SRD. Dependent variable in this research was company’s value measured by Tobin’s Q. This research used secondary data from annual report and sustainability report that have been published by companies in Indonesia Stock Exchange and website of each companies. Population in this research were LQ45 companies listed in Indonesia Stock Exchange during 2013-2015. By using purposive sampling method, the total amount of samples obtained in this research were 39 from 13 companies. The data were analyzed by using multiple linear regression method. The results of this research showed that intellectual capital has a positive and significant effect on company’s value and sustainability report disclosure has no significant effect on company’s value.
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