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Pengaruh Pengungkapan Intellectual Capital, Profitabilitas, Dan Islamic Social Reporting Terhadap Nilai Perusahaan

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 1 (2025) · pp. 44–58

DOI
10.52062/jaked.v20i1.4584
ISSN
2621-6787, 1978-4848
Published
2025-04-24
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The purpose of this study is to determine the effect of intellectual capital, profitability, and Islamic social reporting on Firm value. This type of research uses a quantitative method with multiple linear regression data analysis techniques. The data used in this study are secondary data. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority in the period 2020-2023. The sample used is the purposive sampling method, totaling 8 samples. The results of this study indicate that first, Intellectual Capital has no effect on company value. Second, Profitability has a positive and significant effect on company value. Third, Islamic social reporting has no effect on Firm value.Keywords: intellectual capital, profitability, islamic social reporting, firm value

Collaboration network of the authors

19 authors · 67 co-authorship links

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  • Affiliation unknown
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  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Fitriyani FitriyaniAffiliation unknown1
Khoirul AnwarAffiliation unknown1
Nur Laili MagfirahAffiliation unknown1
Heni YuningrumAffiliation unknown1
Ghina Ziida AmaliaAffiliation unknown1
Ari Kristin PrasetyoningrumAffiliation unknown1
Nina NurainaAffiliation unknown1
Adibatur RahmawatiAffiliation unknown1
Nanda Rizka AmaliaAffiliation unknown1
Riza Muizzah AsriAffiliation unknown1
Elisa Martha Hanum BasyarohAffiliation unknown1
Tri Ananda Mei SaputriAffiliation unknown1
Nur Laeli MaghfiroAffiliation unknown1
Isna NurjanahAffiliation unknown1
Dea Feby SeptianiAffiliation unknown1
Eva Nurul AnisaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Pengungkapan Intellectual Capital, Profitabilitas, Dan Islamic Social Reporting Terhadap Nilai Perusahaan  </dc:title>
	<dc:creator>Puspitasari, Ardea Nur</dc:creator>
	<dc:creator>Warno, Warno</dc:creator>
	<dc:creator>Wijayanti, Riska</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study is to determine the effect of intellectual capital, profitability, and Islamic social reporting on Firm value. This type of research uses a quantitative method with multiple linear regression data analysis techniques. The data used in this study are secondary data. The population of this study is Islamic Commercial Banks registered with the Financial Services Authority in the period 2020-2023. The sample used is the purposive sampling method, totaling 8 samples. The results of this study indicate that first, Intellectual Capital has no effect on company value. Second, Profitability has a positive and significant effect on company value. Third, Islamic social reporting has no effect on Firm value.Keywords: intellectual capital, profitability, islamic social reporting, firm value</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-04-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4584</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i1.4584</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 1 (2025): Mei; 44-58</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 1 (2025): Mei; 44-58</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4584/3126</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
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