PENGARUH INTELLECTUAL CAPITAL DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI PEMEDIASI

Abstract

This research aims to examine the influence of Intellectual Capital and Corporate Social Responsibility on CompanyValue, and to test Intellectual Capital on Company Value mediated by Good Corporate Governance, and to examine the influence of Corporate Social Responsibility on Company Value mediated by Good Corporate Governance. The population in this research is a banking company which is listed in the Indonesia Stock Exchange (IDX) during the 2012-2016 period. The sample of this research was taken by using purposive sampling method with 3 criteria that have been determined then obtained a sample of 28 companies with a total of 140 firm years. The analysis method that been used is multiple regression analysis and Path Analysis test (Path Analysis). The results of this research indicates that Intellectual Capital has a positive influence on Good Corporate Governance. Corporate Social Responsibility has a positive influence on Good Corporate Governance. Intellectual Capital has a positive influence on CompanyValue. Corporate Social Responsibility negatively influenced the Company Value. Good Corporate Governance negatively influenced the Company Value. Good Corporate Governance is not able to mediate Intellectual Capital on Company Value. Good Corporate Governance is able to mediate Corporate Social Responsibility to Company Value.
Keywords: Intellectual capital, corporate social responsibility disclosure, company value, good corporate governance.