PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of sustainability report disclosure and intellectual capital on the firm value of Food and Beverage companies listed on the Indonesia Stock Exchange (IDX). The sustainability report disclosure was measured by Value Added Intellectual Capital (VAIC) and firm value which was measured by Price to Book Value (PBV). The research was quantitative. Moreover, the population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Furthermore, the data collection technique used purposive sampling. In line with that, there were 28 companies as the sample. The data were secondary which in form of annual statements and continuity statement during 2019-2021. Additionally, there were 84 observations of data. However, there were 27 outlier data that were not normally distributed. Therefore, in total, there were 57 data samples. Inaddition, the data analysis technique used multiple linear with SPSS 26 version. Besides, it used classical assumption tets including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The result indicated that both sustainability report disclosure and intellectual capital had a positive effect on the firm value.