DISCLOSURE ATAS MANAGEMENT STATEMENT, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN
Abstract: Value of the firm is
an investor perception about the condition of the firm, which is often refered
to the stock price. High stock prices indicate high public appreciation of the
firm. Efforts to maximize value of the firm is done by maximizing the factors
that influence it. This study used three variables, namely Statement Management
Disclosure, Intellectual Capital Disclosure, and Corporate Social
Responsibility Disclosure. The object of the research is manufacturing company
from 2009 to 2013. Samples were collected by purposive sampling method.
Multiple linear regression model used in this research model testing. The
results showed that CSR Disclosure had a positive effect on Firm Value.
Intellectual Capital Disclosure does not affect the Firm Value, while
Management Statement Disclosure had a negative effect on the Firm Value.
Keywords: Management Statement
Disclosure; Intellectual Capital Disclosure; Corporate Social Responsibility
Disclosure; Firm Value
Penulis: Sri Imaningati,
Mekani Vestari
Kode Jurnal: jpakuntansidd160697
