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All Journal AKUNTABILITAS Global Review of Islamic Economics and Business FONDATIA Proceeding of Conference on Islamic Management, Accounting, and Economics Journal of Accounting Auditing and Business EkBis: Jurnal Ekonomi dan Bisnis Journal of Islamic Accounting and Finance Research Journal of Islamic Economics and Philanthropy Journal of Islamic economy and Community Engagement Jurnal Magister Akuntansi Trisakti Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Inquiry
Prasojo Prasojo
UIN Sunan Kalijaga Yogyakarta
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Magister Akuntansi Trisakti

 1 
MENILAI EFEK MODERASI DARI TATA KELOLA PERUSAHAAN PADA HUBUNGAN INTELLECTUAL CAPITAL DAN KINERJA PASAR Prasojo Prasojo; Muhammad Yusuf Shalihin
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.174 KB) | DOI: 10.25105/jmat.v9i1.8720

Abstract

This study relates the relationship between Intellectual Capital (IC) and the company's market performance as moderated by corporate governance. The results of this study prove that the total value-added intellectual capital (VAIC) does not have a significant effect on the company's market performance. Partially only CEE has a significant positive effect on the company's market performance. HCE has a negative and significant relationship, meanwhile, SCE has a positive but insignificant correlation to the company's market performance. The samples used in this study were all companies included in the LQ45 index category in the 2015-2018 period. Statistical data processing is carried out through panel data testing with the fixed-effect method. The research contributes to potential investors in making investment decisions by considering the existence of IC and corporate governance as part of the investor analysis. The results of this study are also expected to provide empirical evidence about the relationship between IC, CG, and market performance in Indonesia. These findings will expand the IC literature in business operations in Indonesia concerning the role of IC on its direct impact on market performance. Contribution to regulators, disclosure, and presentation of IC is related to PSAK 19 which has been adopted from IAS 38.
Co-Authors Abdul Qoyum Dwi Marlina Wijayanti Haidar Baqir Hidayat Ifah Rofiqah Inon Listyorini Inon Listyorini Islahuda Rahma Fatayati Lailatis Syarifah lailatis syarifah, lailatis Lathifah Abdiyah Memed Sueb Muhammad Yusuf Shalihin Muhammad Yusuf Shalihin Muhfiatun, Muhfiatun Nila Nila Putra, Rosyid Nur Anggara Siti Nur Azizah Sofyan Hadinata Tettet Fitrijanti Tettet Fitrijanti Windi Dwi Asriyani Winwin Yadiati Winwin Yadiati