Pengaruh Sustainability Report , Intellectual Capital Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Eneergi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023

This study aims to test the sustainability report, intellectual capital and company size on firm value whether it affects or not companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in the research is quantitative method. The population in this study were energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample used was 9 companies, the sample selection was taken based on the selection technique through a number of predetermined criteria (purposive sampling). The data used is secondary data with data collection techniques in the form of documentation. The software used to analyze the relationship between the independent variable and the dependent variable is SmartPLS version 4 using outer model analysis, inner model analysis and hypothesis testing. The results showed that sustainability report has a positive but insignificant effect on firm value, intellectual capital has a negative and insignificant effect on firm value, while company size has a significant positive effect on firm value.

Keywords : Sustainability Report, Intellectual Capital, Company Size