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All Journal EKONOMIS : Journal of Economics and Business
Fauzan Bahy Azzahra
Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance

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Peran Kinerja Keuangan dalam Pengaruh Intellectual Capital, Good Corporate Governance, Ukuran Perusahaan terhadap Nilai Perusahaan Fauzan Bahy Azzahra; Sri Wahyuni; Azmi Fitriati; Ira Hapsari
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2957

Abstract

This study aims to examine the effect of intellectual capital, good corporate governance, and firm size on firm value, and to test the moderating role of financial performance in technology sector companies listed on the Indonesia Stock Exchange during 2021–2024. Secondary data were collected from annual reports using purposive sampling, resulting in 24 companies (93 observations after transformation). The analysis employed multiple linear regression and Moderated Regression Analysis. The results indicate that intellectual capital, firm size, and financial performance have no significant effect on firm value. Good corporate governance shows a positive coefficient significant at the 10% level; however, this finding should be interpreted with caution because the overall model does not meet the goodness-of-fit criterion (Sig. F = 0.300) and has a very low explanatory power (Adjusted R Square = 0.010). Financial performance also fails to moderate the relationships between the independent variables and firm value. These findings suggest that the variables in the model are insufficient to explain variations in firm value in the technology sector during the observation period. Future studies are recommended to include additional variables and apply more suitable analytical approaches.
Co-Authors Fitriati, Azmi Ira Hapsari Sri Wahyuni