scholarly journals Peran Dewan Komisaris Dalam Memoderasi Pengaruh Intellectual Capital Disclosure Terhadap Nilai Perusahaan

2021 ◽  
Vol 19 (2) ◽  
Author(s):  
Ming Chen
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Book Value ◽  
Company Value ◽  
Testing Tool ◽  
Relationship Of

The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool

scholarly journals Analisis Modal Intelektual Dan Kinerja Keuangan Serta Pengaruhnya Terhadap Nilai Perusahaan

2019 ◽  
Author(s):  
Riski Wahyudi ◽  
Lidya Martha
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Value Added ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Book Value ◽  
Company Value

This study aims to examine the effect of intellectual capital and financial performance on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research population is all manufacturing companies listed on the Indonesia Stock Exchange for the period 2013 - 2017. This sample was selected using a purposive sampling method with sample criteria. Manufacturing is listed on the IDX during the end of 2017 period, Manufacturing is listed consecutively during the period 2013 - 2017, Manufacturing that uses Rupiah, Manufacturing that has complete financial statements for the period 2013 - 2017, Manufacturing that has financial data in accordance with the variables to be tested, namely Price to Book Value, Value Added Intellectual Coefficient, Return On Assets, and Manufacturing that does not has data outliers, and obtained a sample of 11 companies. The data source is the annual financial statements of manufacturing companies taken through the official website of the Indonesia Stock Exchange ( www.idx.co.id ). Testing uses panel data regression analysis with the Eviews Program tool. Intellectual capital is measured using Value Added Intellectual Coefficient (VAIC), while financial performance is measured by Return on Assets (ROA) and company value measured by Price to Book Value (PBV). The results showed that the variable intellectual capital had a negative and not significant effect on firm value, while financial performance had a positive and significant effect on firm value.

scholarly journals Influence of Intellectual Capital and Banking Risk through Corporate Perform in the Banking Industry in Indonesia Stock Exchange

2018 ◽  
Vol 10 (1) ◽  
pp. 27
Author(s):  
, Sudirman ◽  
Masdar Mas'ud ◽  
Lukman Halik ◽  
Zainuddin Rahman
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Structural Equation ◽  
Banking Sector ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Equation Modeling ◽  
Corporate Value ◽  
Company Value ◽  
Banking Risk

<p>This study aims to know and analyze and influence of intellectual capital on corporate performance, analyze the influence of intellectual capital through corporate perform to company value, analyze the influence of intellectual capital to company value, analyze the influence of banking risk through corporate, analyze the influence of banking risk through corporate performance to company value , analyze the influence of banking risk to company value, and analyze the influence of corporate performance value of company. This research is in the form of explanatory research by pooling the data used. This research was conducted on banking sector companies in Indonesia. Observations were made for four consecutive years such us: 2012-2016. Method of analysis of data used models of structural equation modeling (SEM). Result of this study shown: 1) Intellectual capital has a positive and significant effect to corporate performance, 2) Intellectual capital has no significant effect on firm value through corporate performance, 3) Intellectual capital has a positive and significant effect to company value, 4) Banking risk positive and significant impact on corporate performance 5), banking risk has a positive and significant impact on the corporate value through corporate performance, 6). Banking risk has a positive and significant impact on corporate value, 7) Corporate performance has a positive and significant impact on firm value.</p>

scholarly journals The Role of Audit Committee of GCG in Increasing Company Value through ROA

2020 ◽  
Vol 9 (4) ◽  
pp. 15
Author(s):  
Ana Kadarningsih ◽  
Irene Rini Demi Pangestuti ◽  
Sugeng Wahyudi ◽  
Julia Safitri
Keyword(s):  
Intellectual Capital ◽  
Commercial Banks ◽  
Audit Committee ◽  
Stock Exchange ◽  
Direct Influence ◽  
Return On Assets ◽  
Book Value ◽  
Company Value ◽  
Good Corporate Governance

This study determines the Good Corporate Governances (GCG) influence in increasing company value through Return on Assets (ROA). Good Corporate Governance factors used in this research are independent commissioner (IC) and audit committee (AC). Company Value factors used in this research is PBV (Price to Book Value). Sample of this research contains 23 conventional commercial banks registered on IDX (Indonesia Stock Exchange) in the period of 2014-2018. The method of data analysis uses multiple linear regression. The results show that the fastest variable to increase company value through ROA as a mediating variable is the audit committee. Independent commissioner does not influence on financial performance (ROA) and company value. Another variable that rapidly increases company value is the direct influence of intellectual capital on company value.

scholarly journals Pengaruh Perencanaan Pajak dan Profitabilitas Terhadap Nilai Perusahaan dengan BOD Diversity sebagai Variabel Moderasi

2019 ◽  
Vol 9 (2) ◽  
pp. 235-246
Author(s):  
Yuli Dwi Astuti ◽  
Giawan Nur Fitria
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Tax Planning ◽  
Financial Statement ◽  
Book Value ◽  
Company Value ◽  
Real Estate Sector ◽  
The Relationship

This study aims to determine the effect of tax planning and profitability on firm value with BOD diversity as a moderating variable. This research is motivated by the importance of information about the factors that can affect the value of the company. Company value in this study used price book value as an indicator of measurement. The population of this research is the property and real estate sector companies in companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample of this research is 30 issuers or 90 company financial statement data used in this study. This study uses multiple linear regressiosn with statistical tests and moderate regression analysis test with SPSS 23. The results of this study are tax planning and profitability have a positive and significant effect on firm value. Whereas BOD Diversity weakens the relationship between tax planning and profitability on firm value.

scholarly journals PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 2 (2) ◽  
pp. 95
Author(s):  
Milda Fitriani Nainggolan ◽  
Helvoni Mahrina
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Mining Industry ◽  
Value Added ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Company Value ◽  
Structural Capital

This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.  

scholarly journals The Effect Of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, Independent Board Of Commissioners, Board Of Director And Audit Committee Towards Firm Value

2020 ◽  
Vol 9 (1) ◽  
pp. 60-72
Author(s):  
Bima Cinintya Pratama ◽  
Indriana Putri ◽  
Maulida Nurul Innayah
Keyword(s):  
Risk Management ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Multiple Regression Model ◽  
Enterprise Risk Management ◽  
Book Value ◽  
Board Of Director ◽  
Enterprise Risk

This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, board commissioner independent, the board of director and committee audit on firm value proxied using book value. The population in this study are property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2016-2018. The samples of this study are 60 companies with 180 observations listed in Indonesia Stock Exchange selected by using a purposive sampling method. The data analysis method used is multiple regression model. Based on the hypothesis that enterprise risk management disclosure, intellectual capital disclosure, independent board commissioner and audit committee have no significant effect on firm value meanwhile board of directors has a significant effect on firm value.

scholarly journals Faktor-Faktor Nilai Perusahaan: Kajian Berdasarkan Modal Intelektual, Pertumbuhan dan Kinerja Perusahaan

2020 ◽  
Vol 30 (4) ◽  
pp. 911
Author(s):  
Moch. Adam Ferdiansyah ◽  
Fahmi Achmad Faisal
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Analytical Technique ◽  
Company Value ◽  
Capital Growth ◽  
Negative Effect ◽  
Company Growth

This study aims to examine the effect of intellectual capital, growth and company performance on firm value with independent variables namely intellectual capital, company growth and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, this indicates that these two variables can be made by investors as a measure of investment in the company. Instead the growth variable of the company shows a non-significant negative effect on the value of the company, it can be interpreted that the growth of the company is not a consideration of investors to invest in the company. Keywords: Company Performance; Intellectual Capital; Company Value; Company Growth.

scholarly journals MANAGERIAL OWNERSHIP, DIVIDEND POLICY, AND INTELLECTUAL CAPITAL ON CORPORATE VALUES WITH PROFITABILITY AS AN INTERVENING VARIABLE : AN EVIDENCE OF REAL ESTATE AND PROPERTY COMPANIES IN INDONESIA STOCK EXCHANGE

2020 ◽  
Vol 13 (2) ◽  
Author(s):  
Harlyn Lindon Siagian
Keyword(s):  
Real Estate ◽  
Intellectual Capital ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Corporate Values ◽  
Company Value ◽  
Property Companies

This study aims to determine Managerial Ownership, Dividend Policy and Intellectual Capital Policy on Corporate Value with Profitability as an intervening variable in real estate and property companies listed in the Indonesia Stock Exchange in 2012-2018. This type of research is causal associative. The sampling technique uses purposive sampling. Data on research were 6 companies was obtained so that the research data were 42. The analysis technique used was multiple regression and path analysis. The results of this study indicate that Dividend Policy affect Profitability, Managerial Ownership does not affects to Profitability and Intellectual Capital does not affect Profitability. Further, Managerial Ownership, Return on Assets, and Intellectual Capital does not affects the Value of the Company, Dividend Policy effect the Company Value. Profitability is an intervening variable between Dividend Policy on Firm Value, Profitability is not an intervening variable between Managerial Ownership of Company Value and Profitability is not an intervening variable between Intellectual Capital.

scholarly journals PENGARUH INTELLECTUAL CAPITAL PADA NILAI PERUSAHAAN PERBANKAN

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Novia Awaliyah ◽  
Retna Safriliana
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Value Added ◽  
Book Value ◽  
Knowledge Based ◽  
Positive Effect

The role of intellectual capital in knowledge-based business is increasingly required. Intellectual capital is belived to contribute to the improvement of frim value. The purpose of this studywas to test empirically the effect of intellectual capital on firm value. Intellectual capital iscalculated by value added intellectual coefficient (VAIC™) and firm value measured by the PriceTo Book Value (PBV) and Earning Per Share (EPS). The population in this study are bankingcompanies listed in Indonesia Stock Exchange during 2011-2015. The number of samples are 24firm that are selected using pourposive sampling method. This study uses observational datafor five periods, so the number of final samples are 120. The data were analyzed using simplelinear regression. The analysis first regression showed that the constants of -0,222 and a significance value of 0.000 which is smaller than á (0.05). This suggests that the positive effect ofintellectual capital on Price Book Value (PBV). And The analysis second regression showed thatthe constants of 0,993 and a significance value of 0.000 which is smaller than á (0.05). Thissuggests that the positive effect of intellectual capital on Earning Per Share (EPS).Ke ywords: Intellectual Capital, Firm Value, value added intellectual coefficient (VAIC™),Price Book Value (PBV), Earning Per Share (EPS).

scholarly journals The influence of intellectual capital on company value with financial performance as an intervening variable in financing institutions in Indonesia

2017 ◽  
Vol 6 (2) ◽  
pp. 159
Author(s):  
Susi Nafiroh ◽  
Joicenda Nahumury
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Value Added ◽  
Partial Least Square ◽  
Least Square ◽  
Return On Equity ◽  
Company Value ◽  
Institu Tions

The objective of this study is to examine the influence of intellectual capital on compa-ny value with financial performance as an intervening variable in financing institu-tions listed on the Indonesian Stock Exchange (IDX) 2010 - 2014. This research uses Value Added Intellectual Coefficient (VAICTM) model that consists of three compo-nents: Value Added Capital Employed (VACA), Value Added Human Capital (VA-HU), and Value Added Structural Capital (STVA). Company value is measured using Tobin’s Q, financial performance is measured using Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS). The data consisted of 67 samples. Sampling is conducted using census method. Data analysis technique used in this study is Partial Least Square (PLS). The results show that: (1) intellectual capital has an influence on company value (2) financial performance mediates the relationship between intellectual capital and company value. The important thing in this study is that intellectual capital can be used for adding the firm value.

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