Pengaruh Intangible Assets, Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance dan Struktur Modal Terhadap Firm Value (Studi Empiris pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020)

Abstract

This research aims to determine the influence of Intengible Assets, Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance and Capital Structure both simultaneously and partially on the Firm Value of Consumer Goods companies on the Indonesia Stock Exchange. The research method in this thesis is to use causal associative research, with a sample size of manufacturing companies operating in the consumer goods sector. This research was conducted for the 2017-2020 period. The type of data used is secondary data. Data was obtained through the Financial Services Authority website and related company websites. The data analyzed in this research was processed from the Financial Reports of Consumer Goods Companies registered with the Financial Services Authority. The data that has been collected is analyzed using the data analysis method which first tests classical assumptions before testing the hypothesis. Hypothesis testing in this research uses multiple linear regression with the F test and t test. The research results show tha simultaneously Intangible Assets, Intellectual Capital, Corporate Social Responsibility, Corporate Governance and Capital Structure have a positive and significant effect on the Company’s Firm Value. Partially Intangible Assets, Intellectual Capital, Corporate Governance and Capital Structure have a positive and significant effect on Company’s Firm Value, but Corporate Social Responsibility has a negative and insignificant effect on Firm Value.