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Journal : Apssai Accounting Review (ApAR)

THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Darmiani; Muliati; Ansar, Muhammad
APSSAI ACCOUNTING REVIEW Vol 4 No 1 (2024): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i1.101

Abstract

This study examines and analyzes the effect of firm size, enterprise risk management, and intellectual capital on firm value with good corporate governance as a moderating variable using sample mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The data analysis method used is Partial Least Square with WarpPLS 7.0 software. The results indicate that a significant and positive partial effect of firm size has a significant positive effect on firm value. Still, enterprise risk management and intellectual capital have indicated a significant and negative partial effect on firm value. Regarding the moderation effect, most findings show that GCG does not moderate the relationship between enterprise risk management and intellectual capital on firm value.
Co-Authors A. Nurkidam A. We Tenri Fatimah Singkeruang A.Ariyadi Abdul Rahman Ahdar Ahsan Abdissalam AkbarAkbar Hidayat Ahmad Ali Supriadi Amliaya Putri An Ras Try Astuti Ananda Aulia Andi Bahri S Andi Bahri. S Andi Chairil Furqan Andriawan Kustiawan Arsad Aslam Arya Wiranugraha Astin Ayu Lestari AZ, Wahyul Bakry, Mohammad Iqbal Citra Dewi Damirah Darmiani Ernawati Euis Zian Safitri Fadillah Pratiwi S FAHMI YAFI TUASALAMONY Faradhillah, Nitha Fauzan, Ahmad Ferdyansyah Fikri Ga, Stanislaus Skotska Yosafat Gaffar, Emmilya Umma Azizah Gustia Harahap, Hotsawadi Hasriadi Hasrita Lubis Hijri Juliansyah I Gde Kusmananda Satya Narayana Ibrahim Ihlazul Amal Ilham Pakkawaru Indriani Ishar, Muh. Ismail, Shafinar Jumria Lasodi, Nurfadila Ramdani Lenas, Meldilianus Nabas J Lubis, Iksan Adiputra Lubis, Iksan Adiputra Lubis Lubis, Nining Indah Lestari Lusianai, Wa Ode Mahardin Mahmud, Usamah Mapparessa, Nurlaela Masruddin Mile, Yuldi Muh Darma Halwi Muh. Ilham. H Muh. Nurdiansyah Muhammad Ali Rusdi Bedong Muhammad Ansar, Muhammad Muhammad Fahri, Muhammad Muhammad Kamal Zubair Muhammad Rusydi Navri Muhammad Saleh Mukmin Muhammad Mustamin Nasrullah Ni Made Suwitri PARWATI nirdukita ratnawati, nirdukita Norhaedah Nur Afni Asnia Nur Asia Nurdin, Jurana Nurmawadah Rahmah Nurul Fadillah Nurwahyudi, Rifqi Nurwani Oktafiyana, Eta PAKAWARU, Muhammad Ilham Purba, Jamaluddin Putri Anjani Rachim, Muhamad Djufri Rian Hilmawan Ridho Harapan Bunda Ridwan Senong Rozalina, Rozalina Rozalina Rukiah Ruslan, Fadhlurrahman Safaruddin Saidah Santi Farmasari SARIPUDDIN.M Satriana Sihaloho, Tulus Pieter Jonathan SRI RAHAYU Sriwati Sriyani Suarning Suherman, Suherman Sukmiah Sumardi Syahriyah Semaun, Syahriyah Tanra, Andi Ainil Mufidah Tenripada, Tenripada Totanan, Chalarce Triastuti Kurnianingsih, Heny Usman Vania Madeline Sayuna Waang, Lidia Indriane Wahida Hi. Amier Wahyuni Simanjuntak welven aida Yasin, Nurfatwa Andriani Yesi Aprianti Yusrita _, arfiansyah