The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance

ABSTRACT This study is aimed to investigate the relationship of corporate social responsibility, intellectual capital, and corporate governance on value relevance. The sample employed in this research is manufacturing companies listed on the IDX using secondary data from financial statements and an...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Amrie Firmansyah, Yusuf Yusuf
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2020
Materias:	social responsibility intellectual capital value relevance tanggung jawab sosial modal intelektual relevansi nilai Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/41e5e78e9d9343fc947583320fc4bfa0
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:41e5e78e9d9343fc947583320fc4bfa0
record_format	dspace
spelling	oai:doaj.org-article:41e5e78e9d9343fc947583320fc4bfa02021-12-02T13:14:32ZThe Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance2302-62512477-499510.25273/jap.v9i1.5128https://doaj.org/article/41e5e78e9d9343fc947583320fc4bfa02020-04-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5128https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This study is aimed to investigate the relationship of corporate social responsibility, intellectual capital, and corporate governance on value relevance. The sample employed in this research is manufacturing companies listed on the IDX using secondary data from financial statements and annual reports from 2014 to 2016. The sample was selected by using a purposive sampling method with the number of samples amounted to 159 firm-year. The results of this study suggest that corporate social responsibility and intellectual capital disclosure are not associated with value relevance. Meanwhile, corporate governance is positively associated with value relevance. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi pengaruh tanggung jawab sosial perusahaan, modal intelektual, dan tata kelola perusahaan terhadap relevansi nilai. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI berupa data sekunder dari laporan keuangan dan laporan tahunan dari 2014 hingga 2016. Sampel dipilih dengan menggunakan metode purposive sampling dengan jumlah sampel berjumlah 159 firm-year. Hasil penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan dan pengungkapan modal intelektual tidak berpengaruh terhadap relevansi nilai. Sementara itu, tata kelola perusahaan berpengaruh positif terhadap relevansi nilai.Amrie FirmansyahYusuf YusufUniversitas PGRI Madiunarticlesocial responsibilityintellectual capitalvalue relevancetanggung jawab sosialmodal intelektualrelevansi nilaiEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 1, Pp 61-71 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	social responsibility intellectual capital value relevance tanggung jawab sosial modal intelektual relevansi nilai Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	social responsibility intellectual capital value relevance tanggung jawab sosial modal intelektual relevansi nilai Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Amrie Firmansyah Yusuf Yusuf The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
description	ABSTRACT This study is aimed to investigate the relationship of corporate social responsibility, intellectual capital, and corporate governance on value relevance. The sample employed in this research is manufacturing companies listed on the IDX using secondary data from financial statements and annual reports from 2014 to 2016. The sample was selected by using a purposive sampling method with the number of samples amounted to 159 firm-year. The results of this study suggest that corporate social responsibility and intellectual capital disclosure are not associated with value relevance. Meanwhile, corporate governance is positively associated with value relevance. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi pengaruh tanggung jawab sosial perusahaan, modal intelektual, dan tata kelola perusahaan terhadap relevansi nilai. Sampel penelitian ini menggunakan perusahaan manufaktur yang terdaftar di BEI berupa data sekunder dari laporan keuangan dan laporan tahunan dari 2014 hingga 2016. Sampel dipilih dengan menggunakan metode purposive sampling dengan jumlah sampel berjumlah 159 firm-year. Hasil penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan dan pengungkapan modal intelektual tidak berpengaruh terhadap relevansi nilai. Sementara itu, tata kelola perusahaan berpengaruh positif terhadap relevansi nilai.
format	article
author	Amrie Firmansyah Yusuf Yusuf
author_facet	Amrie Firmansyah Yusuf Yusuf
author_sort	Amrie Firmansyah
title	The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
title_short	The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
title_full	The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
title_fullStr	The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
title_full_unstemmed	The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance
title_sort	value relevance of corporate disclosures: social responsibility, intellectual capital, corporate governance
publisher	Universitas PGRI Madiun
publishDate	2020
url	https://doaj.org/article/41e5e78e9d9343fc947583320fc4bfa0
work_keys_str_mv	AT amriefirmansyah thevaluerelevanceofcorporatedisclosuressocialresponsibilityintellectualcapitalcorporategovernance AT yusufyusuf thevaluerelevanceofcorporatedisclosuressocialresponsibilityintellectualcapitalcorporategovernance AT amriefirmansyah valuerelevanceofcorporatedisclosuressocialresponsibilityintellectualcapitalcorporategovernance AT yusufyusuf valuerelevanceofcorporatedisclosuressocialresponsibilityintellectualcapitalcorporategovernance
_version_	1718393381620547584

The Value Relevance of Corporate Disclosures: Social Responsibility, Intellectual Capital, Corporate Governance

Ejemplares similares