CSR, intellectual capital and corporate value for Indonesian SOEs Online publication date: Wed, 19-Oct-2022
by Mutamimah Mutamimah; Rima Yulia Sueztianingrum
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 19, No. 6, 2022
Abstract: Companies implement CSR to increase corporate value. However, corporate value for Indonesian SOEs that implement CSR fluctuated and the results of previous research between CSR on corporate value show inconsistent results. Intellectual capital is expected to strengthen CSR to increase corporate value. This study aims to analyse intellectual capital in moderating CSR on corporate value in Indonesian SOEs. The population in this study used 115 Indonesian SOEs. The sampling method used purposive sampling and the type of data is panel data. Statistical analysis used descriptive analysis and multiple regression analysis. The results showed that CSR_ECO, CSR_ENV and CSR_SOC were no effect on corporate value. Intellectual capital is not able to moderate the effect of CSR_ECO on corporate value. Intellectual capital is only able to strengthen the influence of CSR_ENV on corporate value, but intellectual capital weakens the effect of CSR_SOC on corporate value.
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