PENGARUH INTELLECTUAL CAPITAL DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI PEMEDIASI

Abstract

This research aimed to examine the effect of intellectual capital and Corporate Social Responsibility (CSR) on firm value, the effect of intellectual capital on firm value which was mediated by Managerial Ownership, also the effect of Corporate Social Responsibility on firm value which was mediated by Managerial Ownership. Moreover, the population was Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data collection technique used purposive sampling, in which the sample was based on 3 criteria. In line with that, there were 47 companies with 141 firm years as the sample. Furthermore, the data analysis technique used multiple linear regression. The result showed that intellectual capital has a positive effect on Managerial Ownership. Corporate Social Responsibility (CSR) has a positive effect on Managerial Ownership. Intellectual Capital has no effect on the value of the company. Corporate Social Responsibility (CSR) has no effect on the company's value. Managerial ownership affects the value of the company. Managerial ownership can mediate the influence of intellectual capital on value.