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Journal : Golden Ratio of Data in Summary

The Effect of Governance, Risk, Compliance (GRC) And Intellectual Capital On Company Value Through Financial Performance Afriyani, Neni; Kamaliah, K.; Indrawati, Novita
Golden Ratio of Data in Summary Vol. 5 No. 2 (2025): February - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i2.954

Abstract

This study examines and analyzes the effect of Governance, Risk, and Compliance (GRC) and Intellectual Capital on firm value, with financial performance mediating variables in banking companies. The population in this study includes all banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method. The data used are secondary data sourced from annual reports and financial statements. The data analysis technique employed in this study is Partial Least Squares (PLS) using SmartPLS 4 software. The results show that GRC has no significant effect on financial performance or firm value. Intellectual Capital does not directly affect firm value, but significantly and positively influences financial performance. Furthermore, financial performance itself has no significant effect on firm value. The mediating effect analysis indicates that financial performance does not mediate the relationship between GRC and firm value, nor between Intellectual Capital and firm value.
Co-Authors ', Al-Azhar L Ade Kurniati Adhitya Agri Putra Agustin, Nadilah Aisyah Maulyantini Al Azhar A Al Azhar L Al Azhar L ' Aliffia Rianty GheanaPutri Alifia Asharidha Amir Hasan Amries R. Tanjung Amries Rusli Tanjung Amries Rusli Tanjung Angga Perdana Putra Ardian Ardi Arief, Firda Rahmadhany Aswad, Hijratul Azhar A, Al Azhari Sofyan Azwir Nasir Basri, Yessi Muthia Dedi Irawan Desmiyawati Desmiyawati, Desmiyawati Dessy Kumala Dewi Edfan Darlis Edinov, Sally Eka Hariyani Eka Setiawati Emrinaldi Nur DP Emrinaldi Nur, Emrinaldi Fatma Khairani Fazzahra Citra Yudisa Hartono Febriyanti, Anna Hariadi Hariadi Hasanah, Salsabila Indra Firdaus, Indra Indra Ramadhany Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kamaliah, K. Karina Aulia Putri Kirmizi Kirmizi Kirmizi Kirmizi, Kirmizi Kurniawan, M. Taufik Lastri Lastri Lilisen Lilisen Lilla Yulianti M. Rasuli Meilda Wiguna Mela, Nanda Fito Meta Adriana Miftah Faridh Mochamad Lazuardi Muhammad Maulidan Akbar Muhammad Nanda Dwi Putra Murni, Fina Nasrizal Neni Afriyani Nirmayana Nirmayana Novaridha, Ira Astria Nugraha, Opanthio Nur D, Emrinaldi Nurhayati Nurhayati Nurixmal Nurul Fathia Paramitha, Tantri Pipin Kurnia Putra, Adhitya Agri Putra, Gunawan Hutomo Mandala Rahmah, Siti Susanti Rahmawati, Anisa Jasni Ramadani, Suci Rheny Afriana Hanif Ria Nelly Sari Rini Purnama Sari Rita Anugerah Rofika ' Rofika Rofika, Rofika Ruhul Fitrios Santosa, Bernadus Dwi Joko Sartika, Novira Sefira, Jihan Silviani, Amanda Agnes Solihat, Putri Ayu Suryadi, Ari Suryatin Suryatin Syafitri, Lidya Taufeni Taufik Threzasyari, Yulfriza Tri Rahayuningsih Tussakdiah, Halimah Uci Lestari Verya, Endi Vince Ratnawati Wahyuni, Siska Wenny Risanti Wiry Widyawati.S Wiwik Indra Mariana Yenni Elmar Yesi Mutia Basri Yessi Muthia Basri Yulia Efni Zainal Abidin Zein Zarefar, Arumega Zarviana, Resi Zuhri, Alif Khakam