Skripsi

PENERAPAN ASIMETRI INFORMASI, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

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Penilaian

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The research aims to analyse the application of information asymmetry, corporate social responsibility and intellectual capital to firm value with good corporate governance as a moderator in mining companies. Using a quantitative approach, this study analyses a sample of 16 companies in the mining sector during the 2021-2023 period. The data sources in this study come grom the financial statements of mining companies listed on the Indonesia Stock Exchange for 2021-2023. Data analysis was carried out using panel data regression and model estimation selection. The results showed that Information Asymmetry has no negative effect on Firm Value, while Corporate Social Responsibility (CSR) and Intellectual Capital have a positive effect on Firm Value and Good Corporate Governance has not been able to moderate Information Asymmetry but has been able to moderate while Corporate Social Responsibility (CSR) and Intellectual Capital on Firm Value with the help of Financial Performance as a control variable. The results of this study provide insight for company stakeholders and regulators to encourage better sustainability practices in the disclosure of sustainability reports.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507003836	T177370	T1773702025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1773702025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 96 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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