CSR, intellectual capital and corporate value for Indonesian SOEs

被引：0
|
作者：
Mutamimah, Mutamimah [1 ]
Sueztianingrum, Rima Yulia [1 ]
机构：
[1] Univ Islam Sultan Agung UNISSULA, Dept Management, Fac Econ, Semarang, Indonesia
来源：
INTERNATIONAL JOURNAL OF LEARNING AND INTELLECTUAL CAPITAL | 2022年 / 19卷 / 06期
关键词：
Indonesian SOEs; CSR; intellectual capital; corporate value; SOCIAL-RESPONSIBILITY;
D O I：
10.1504/IJLIC.2021.10041288
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
引用
收藏
页码：548 / 561
页数：14
相关论文
共 50 条
  • [1] Effect of intellectual capital on organizational performance in the Indonesian SOEs and subsidiaries: roles of open innovation and organizational inertia
    Tjahjadi, Bambang
    Soewarno, Noorlailie
    Sutarsa, Annisa Ayu Putri
    Jermias, Johnny
    [J]. JOURNAL OF INTELLECTUAL CAPITAL, 2024, 25 (2/3) : 423 - 447
  • [2] Intellectual capital and corporate profitability: zooming into value added intellectual coefficient
    Ting, Irene Wei Kiong
    Kweh, Qian Long
    Asif, Jawad
    Hanh Thi My Le
    [J]. INTERNATIONAL JOURNAL OF LEARNING AND INTELLECTUAL CAPITAL, 2022, 19 (05) : 461 - 489
  • [3] Real options and the impact of intellectual capital on corporate value
    Sudarsanam, Sudi
    Sorwar, Ghulam
    Marr, Bernard
    [J]. JOURNAL OF INTELLECTUAL CAPITAL, 2006, 7 (03) : 290 - +
  • [4] Intellectual Capital and Corporate Value of Casino Industry in Macau
    Chu, Shun-Ho
    Zhuo, Xian
    Wu, Shiang-Hau
    Yan, Shuo
    [J]. 2013 INTERNATIONAL CONFERENCE ON ENGINEERING, MANAGEMENT SCIENCE AND INNOVATION (ICEMSI 2013), 2013,
  • [5] Evaluation of the Contribution Level of Intellectual Capital to Corporate Value
    Li Dongwei
    Wang Keyi
    [J]. PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON INNOVATION & MANAGEMENT, VOLS I AND II, 2008, : 1650 - 1656
  • [6] Intellectual Capital's Leverage on Corporate Market Value
    Li Dong-wei
    Liu Xiao-li
    [J]. 2008 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING (15TH), VOLS I AND II, CONFERENCE PROCEEDINGS, 2008, : 958 - +
  • [7] The Influence of Intellectual Capital on Corporate Value through Financial Performance
    Firdausi, Iqbal
    Ludfi, Riswan
    [J]. PROCEEDINGS OF THE FIRST PADANG INTERNATIONAL CONFERENCE ON ECONOMICS EDUCATION, ECONOMICS, BUSINESS AND MANAGEMENT, ACCOUNTING AND ENTREPRENEURSHIP (PICEEBA 2018), 2018, 57 : 27 - 33
  • [8] Investigating Capital Structure Speed of Adjustment (SOA) of Indonesian Companies for Corporate Value
    Warmana G.O.
    Rahyuda I.K.
    Purbawangsa I.B.A.
    Artini N.L.G.S.
    [J]. Global Journal of Flexible Systems Management, 2020, 21 (3) : 215 - 231
  • [9] Value relevance on intellectual capital valuation methods: the role of corporate governance
    Wang, Mao-Chang
    [J]. QUALITY & QUANTITY, 2013, 47 (02) : 1213 - 1223
  • [10] Value relevance on intellectual capital valuation methods: the role of corporate governance
    Mao-Chang Wang
    [J]. Quality & Quantity, 2013, 47 : 1213 - 1223
12345