Vernando, Fajar (2025) Pengaruh Kebijakan Hutang, Intellectual Capital Dan Sustainability Reporting Terhadap Nilai Perusahaan Pada Perusahaan Basic Material Yang Terdaftar Di Bursa Efek. Other thesis, Universitas Islam Riau.

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Abstract

Firm value is a condition achieved by a business as a reflection of public trust as consumers in the firm's performance and products. This study aims to test and analyze the effect of debt policy variables, intellectual capital and sustainability reporting on firm value in basic materials companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study was 108 basic materials companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The research sample was selected using a purposive sampling technique so that 69 companies were obtained that met the research criteria during the 2021-2023 period. Data analysis used multiple linear regression analysis techniques. Based on the results of the tests that have been carried out, it shows that the debt policy and sustainability reporting variables have a positive effect on firm value. The intellectual capital variables do not have a significant effect on firm value. Simultaneously, the debt policy, intellectual capital and sustainability reporting variables affect firm value.

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