Authors:

I Made Adi Saputra Karya, Ni Putu Sri Harta Mimba

Abstract:

“The research aims to obtain empirical evidence regarding the disclosure of Sustainability Reporting and Intellectual Capital on company value in the mining industry. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016 to 2019. The sampling technique used was purposive sampling with a total of 32 observations during the study period. The data analysis technique used is multiple regression analysis. This study shows that Sustainability Reporting has a significant negative effect on firm value, while Intellectual Capital has a significant positive effect on firm value.Keywords : Company Value; Intellectual Capital; Sustainability Reporting.”

Keywords

: Company Value; Intellectual Capital; Sustainability Reporting.

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References

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PDF:

https://jurnal.harianregional.com/akuntansi/full-76255

Published

2023-06-30

How To Cite

KARYA, I Made Adi Saputra; MIMBA, Ni Putu Sri Harta. Pengungkapan Sustainability Reporting, Intellectual Capital, dan Nilai Perusahaan pada Perusahaan Pertambangan.E-Jurnal Akuntansi, [S.l.], v. 33, n. 6, p. 1563-1574, june 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-76255. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2023.v33.i06.p011.

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Issue

Vol 33 No 6 (2023)

Section

Articles

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