Haryani, Heni (2025) Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Basic Material Tahun 2021-2022. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the effect of Intellectual Capital and Corporate Social Responsibility on firm value. The dependent variable of this study is firm value, while the independent variables include Intellectual Capital measured using VACA, VAHU, and STVA while Corporate Social Responsibility is measured using a dummy. The population in this study was 106 basic materials companies listed on the IDX in 2021-2022. The sample of this study consisted of 62 companies selected using purposive sampling techniques with an observation period of 2 years, resulting in 124 company data. Data analysis used multiple linear regression analysis using SPSS 29. The results show that Intellectual Capital partially affects firm value. While Corporate Social Responsibility does not affect firm value. The results of the simultaneous analysis show that Intellectual Capital and Corporate Social Responsibility affect firm value.

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