Pengaruh Sustainability Reporting, Intellectual Capital Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Moderasi

Wulandari, Herawati Dwi (2025) Pengaruh Sustainability Reporting, Intellectual Capital Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Moderasi. Journal of Culture Accounting and Auditing (JCAA), 4 (1). pp. 165-179. ISSN 2830-5574

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Abstract

This study aims toanalyze the effect of sustainability reporting and intellectual capital on firm value with the audit committee as amoderating variable. The population in this study consists of mining companies in the energy sector listed on the Indonesia Stock Exchange in 2020-2023. With the purposive sampling method, a sample of 32 companies (128 observation data) was obtained. The analysis method used is multiple linear regression using the SmartPLS 4 Program. The results of this study indicate that sustainability reporting significant negative effect on firm value, intellectual capital has an insignificant effect on firm value, the audit committeeis unable to moderate the relationship between sustainability reporting and intellectual capital on firm value.

Item Type:	Article
Uncontrolled Keywords:	Sustainability reporting; intellectual capital;firm value;audit committee
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Herawati Dwi Wulandari
Date Deposited:	07 Nov 2025 02:40
Last Modified:	07 Nov 2025 02:40
URI:	http://eprints.umg.ac.id/id/eprint/14118

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