Information disclosure on good corporate governance and corporate social responsibility as determinants of firm value

Indriastuti M., Winarsih, Najihah N.

Abstract

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.

Journal
Advances in Intelligent Systems and Computing
Page Range
375-382
Volume
1194 AISC
Issue Number
Publication date
2021
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