Determinants of Company Value in Non-Cyclical Consumer Sector Companies
Keywords:
Company Value, CSR Disclosure, Intellectual Capital, Capital Structure, Company Size, ProfitabilityAbstract
Company value is sales generated by evaluating a company's capabilities and reflecting public trust in the company. The company's value can be influenced by CSR disclosures, intellectual capital, capital structure, company size, and profitability on the company's value in non-cyclical consumer sector companies listed on the IDX in 2021-2023. The research sample was determined using the purposive sampling technique so that 14 non-cyclical consumer companies that met the criteria were obtained as samples and 42 data were obtained. The data used is secondary data obtained through documentation. The analysis used in this study is multiple linear regression analysis using the SPSS version 26 calculation tool. Based on the results of this study, it is shown that CSR disclosure, intellectual capital, capital structure and company size have no effect on company value, while profitability has a positive effect on company value.
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