Analysis of the Effect of Corporate Social Responsibility, Good Corporate Governance, Intellectual Capital, and Investment Decisions on Firm Value

This study aims to analyze the influence of corporate social responsibility, good corporate governance, intellectual capital, and investment decisions on firm value in manufacturing companies on the Indonesia Stock Exchange in 2019-2021. The population in this study are manufacturing companies in the property and real estate sub-sector which are listed on the Indonesia Stock Exchange in 2019-2021 and have a complete annual report. While the sample in this study is a manufacturing company in the property and real estate sub-sector which has published an annual report for three years, from 2019 to 2021. The analysis technique used is multiple linear regression analysis. The results of this study indicate that corporate social responsibility has no effect on firm value, independent commissioners have no effect on firm value, audit committees have no effect on firm value, intellectual capital has no effect on firm value, and investment decisions have no effect on firm value.