scholarly journals Mediating Role of Good Corporate Governance to Intellectual Capital and Firm Value

2021 ◽  
Author(s):  
Hesti Wahyuni ◽  
Erlin Melani ◽  
Apit Miharso ◽  
Zakiyatul Fuadiyah
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Mediating Role ◽  
Good Corporate Governance

scholarly journals The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage

2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Selvia Roos Ana ◽  
Agung Budi Sulistiyo ◽  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Firm Value ◽  
Capital Good ◽  
Company Value ◽  
Good Corporate Governance ◽  
The Relationship ◽  
A Company

Abstract:  This study examines the effect of the relationship between intellectual capital, good corporate governance, and firm value by using competitive advantage as mediation. Design/methodology/approach :  This study uses a sample of companies registered in CGPI during the 2014-2018 period. Data analysis using regression and path analysis.Research findings :  The research results show that the creation of a competitive advantage is inseparable from the role of intellectual capital and good corporate governance. In addition, competitive advantage is able to increase firm value but unfortunately it is not able to mediate company value.Theoretical contribution/ Originality :  This study uses M-VAIC to measure intellectual capital where in this measurement there is additional relational capital, and the use of competitive advantage as a mediating variable.Practitioner/Policy implication : This study proves the resourced-based theory which states that a company can win the competition by having a competitive advantage so that in the end it can increase firm value.Research limitation/Implication:  This study only includes CGPI listed companies as the research sample. In addition, the independent variables used are limited to intellectual capital and good corporate governance. Keywords:  intellectual capital, good corporate governance, competitive advantage, company value

scholarly journals The Mediating Effect of Intellectual Capital Disclosure Between Firm Characteristics and Firm Value: Empirical Evidence From Indonesian Company With Non-recursive Model Analysis

2020 ◽  
Vol 11 (2) ◽  
pp. 14
Author(s):  
Toni Heryana ◽  
Sugeng Wahyudi ◽  
Wisnu Mawardi
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Firm Value ◽  
Mediating Effect ◽  
Firm Characteristics ◽  
Recursive Model ◽  
Mediating Role ◽  
Recursive Models ◽  
Company Growth

Based on the signaling theory, this study seeks to explain the interaction of corporate value and the disclosure of intellectual capital in a framework of analysis of recursive models. Testing the recursive model also involves firm size and company growth as a characteristic of the company to clarify the mediating role of intellectual capital in mediating both of the firm's values. We find a positive relationship between firm size and growth on intellectual capital disclosure. The greater the size and growth of the company, the more it encourages companies to disclose intellectual capital in the company's annual report. Also, we find a non-recursive model between intellectual capital disclosure and firm value. This shows that the broader the disclosure of IC information by the company, the better the investor's perception of the company is reflected in the value of the company. Meanwhile, at different times the current condition of the company's value will encourage companies to disclose more complete IC information.

scholarly journals Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening

2020 ◽  
Vol 30 (7) ◽  
pp. 1857
Author(s):  
Cahya Suryani ◽  
Lilik Handajani ◽  
Lukman Effendy
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Capital Good ◽  
Financial Statements ◽  
Audit Committees ◽  
Company Value ◽  
Good Corporate Governance ◽  
Tangible Assets

This study aims to analyze the factors that affect Company Value by using profitability as an Intervening Variable. The research data was obtained from the annual financial statements of the banking sub-sector companies listed on the Indonesia Stock Exchange in 2016 to 2018. Data analysis used path analysis techniques. The analysis shows that the intellectual capital variable measured by VAICTM has no effect on profitability that is proxied by ROE and the value of the company is measured using the total amount of assets, this is because there are still many companies that do not pay attention to intellectual capial on their companies, companies tend to pay more attention tangible assets while Good corporate governance which is proxied by the number of audit committees only has a significant effect on firm value while profitability (ROE) has a significant effect on firm value. Keywords: Company Value; Profitability; Intellectual Capital; Good Corporate Governance.

scholarly journals The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks

2019 ◽  
Vol 1 (1) ◽  
pp. 47
Author(s):  
Iva Nur Azizah ◽  
Yayu Putri Senjani
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Governance System ◽  
Analytical Technique ◽  
Good Corporate Governance ◽  
Income Ratio

<p class="IABSSS"><strong>Purpose</strong> - Improved financial performance of Islamic banks can be done by improving the system of corporate governance and sharia compliance. In addition to a good corporate governance system and sharia compliance, other factors such as intellectual capital in sharia banks can also improve financial performance. The purpose of this study was to determine the role of intellectual capital in moderating the effect of good corporate governance and sharia compliance on financial performance of sharia banks in 2013-2017.</p><p class="IABSSS"><strong>Method</strong><strong> </strong>- Sampling technique used is purposive sampling. The analytical technique used is panel data regression test with software Eviews 9.</p><p class="IABSSS"><strong>Result</strong><strong> </strong>- It is found that good corporate governance and Islamic Income Ratio have an effect on the financial performance of sharia banks which is poxied by return on assets. Besides that, intellectual capital modernizesgood corporate governance and Islamic Income Ratio on the financial performance of sharia banks, but it does not modernize sharia compliance which is proxied with Profit Sharing Ratio (PSR) and Zakat Performing Ratio (ZPR).</p><p class="IABSSS"><strong>Implication</strong> - This study uses the data from 14 islamic commercial banks in Indonesia.</p><p><strong>Originality</strong> - The papers look into the role of intellectual capital variables in the relationship of good corporate governance and sharia compliance to the financial performance.</p>

scholarly journals The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks

2019 ◽  
Vol 1 (1) ◽  
pp. 47-68
Author(s):  
Iva Nur Azizah ◽  
Yayu Putri Senjani
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Governance System ◽  
Analytical Technique ◽  
Good Corporate Governance ◽  
Income Ratio

Purpose - Improved financial performance of Islamic banks can be done by improving the system of corporate governance and sharia compliance. In addition to a good corporate governance system and sharia compliance, other factors such as intellectual capital in sharia banks can also improve financial performance. The purpose of this study was to determine the role of intellectual capital in moderating the effect of good corporate governance and sharia compliance on financial performance of sharia banks in 2013-2017.Method - Sampling technique used is purposive sampling. The analytical technique used is panel data regression test with software Eviews 9.Result - It is found that good corporate governance and Islamic Income Ratio have an effect on the financial performance of sharia banks which is poxied by return on assets. Besides that, intellectual capital modernizesgood corporate governance and Islamic Income Ratio on the financial performance of sharia banks, but it does not modernize sharia compliance which is proxied with Profit Sharing Ratio (PSR) and Zakat Performing Ratio (ZPR).Implication - This study uses the data from 14 islamic commercial banks in Indonesia.Originality - The papers look into the role of intellectual capital variables in the relationship of good corporate governance and sharia compliance to the financial performance.

scholarly journals How Financial Performance and State-Owned Enterprise (SOE) Values Are Affected by Good Corporate Governance and Intellectual Capital Perspectives

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 134
Author(s):  
Yustinus Budi Hermanto ◽  
Lusy Lusy ◽  
Maria Widyastuti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Total Study Population ◽  
Positive Effects ◽  
Company Value ◽  
Good Corporate Governance

The implementation of good governance and attention to resources will affect company survival. The purpose of this study was to examine the effect of good corporate governance and intellectual capital on financial performance and company value through statistical and econometrical tests on SOEs in Indonesia. This is quantitative research with state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange. The total study population was 16 SOEs. This study used a saturated sample. Furthermore, the exogenous variables in this study were good corporate governance (GCG) and intellectual capital, whereas the endogenous variables were the company and financial performance. This study used the statistical analysis inferential because the variables used indicators and were formative. The results indicated that GCG and financial performance have positive effects on firm value, intellectual capital does not affect company value, and GCG and intellectual capital have positive effects on financial performance. The evaluation of indirect effects in this study showed that financial performance mediates the effect of intellectual capital and GCG on company value.

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