Pengaruh Intellectual Capital dan Green Accounting terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Mediasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

Abstract

This study aims to determine and analyze the influence of Intellectual Capital and Green Accounting on Company Value with Corporate Social Responsibility as a mediating variable. The research was conducted on mining companies during a five- year period from 2019 to 2023 that are listed on the Indonesia Stock Exchange. The research population consists of 34 companies. The sample was determined using a purposive sampling technique, resulting in 33 sample companies. The data used in this study are secondary data, analyzed using panel data regression techniques with the assistance of Eviews software. The results of this study indicate that Intellectual Capital and Green Accounting have a positive and significant influence on Corporate Social Responsibility; Intellectual Capital and Green Accounting have a positive and significant influence on Company Value; Corporate Social Responsibility has a positive and significant influence on Company Value; Intellectual Capital influences Company Value through Corporate Social Responsibility; and Intellectual Capital also influences Company Value without passing through Corporate Social Responsibility.