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Journal : AKUNTABILITAS

Pengaruh Intellectual Capital dan Komposisi Dewan Komisaris Independen terhadap Nilai Perusahaan Rini, Rini; Muzhaffar, Achmad Daffi
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44141

Abstract

This study aims to examine the influence of intellectual capital and the composition of independent commissioners on the firm value. Intellectual capital is measured through the components of human capital, structural capital, and capital employed, while the composition of independent commissioners is measured based on the proportion of independent board members to the total number of board members. Firm value is measured using the Tobin's Q ratio. This study uses secondary data obtained from the annual reports of companies for the period 2019-2022. The data analysis method used is multiple linear regression. The findings of the study indicate a significant relationship between intellectual capital, board independence, and firm value. Human capital and capital employed exhibited a positive association with firm value, whereas structural capital and the proportion of independent directors on the board displayed a significant negative association
Pengaruh Intellectual Capital dan Komposisi Dewan Komisaris Independen terhadap Nilai Perusahaan Rini, Rini; Muzhaffar, Achmad Daffi
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44141

Abstract

This study aims to examine the influence of intellectual capital and the composition of independent commissioners on the firm value. Intellectual capital is measured through the components of human capital, structural capital, and capital employed, while the composition of independent commissioners is measured based on the proportion of independent board members to the total number of board members. Firm value is measured using the Tobin's Q ratio. This study uses secondary data obtained from the annual reports of companies for the period 2019-2022. The data analysis method used is multiple linear regression. The findings of the study indicate a significant relationship between intellectual capital, board independence, and firm value. Human capital and capital employed exhibited a positive association with firm value, whereas structural capital and the proportion of independent directors on the board displayed a significant negative association
Co-Authors Abda Abda Adrian Hartanto, Adrian Adzhani, Rilanda Ahmad Fikri Ahmed, Umar Aisman Aisman Alfatih, Muhammad Haidar Amilin Amilin, Amilin Anwar Kasim Ardi Ardi Ardoni Ardoni ARI SUSANTO Aulia, Fauqa Arinil Bambang Sudarsono Bambang Supeno, Bambang Bastian Nova Cesar Welya Refdi Chairina Chairina, Chairina Cherie Dinah, Cherie Dahliana, Andi Besse Daimon Syukri Dalfi, Muhammad Rizki Damiati, Liska Desiana, Lidia Dewi, Sintya Dika Setiagraha, Dika Dina, Mivtahul Dwi Handayani Dwi Sogi Sri Redjeki Efrizah, Doni Eliana, Desi Elisabeth Sitepu Enayatullah, Imam Haroki Erma, Zetria Ester Inung Sylvia, Ester Inung Esya Alhadi Euis Amalia Fadilah, Mellani Fakhri Ilham, Diky Fauzan Azima Fauziah Fauziah Felga Zulfia Rasdiana Fider Lumban Batu Fidia Wulan Sari Firdaus Firdaus Fitriyani Fitriyani Gad Datak, Gad Gea, Natalius Giawa, Herman Gowasa, Peronas Habibullah Habibullah Halwa, Haniyatul Hani, Darfi Hani, Sheila Hanura Aprilia, Hanura Hasbullah Hasbullah Hasnah Hasnah Hendra Taufik Heri setiawan Herlina Herlina Hery Widijanto Ibnu Maja Idi Warsah Imran Imran Irfan Suliansyah Irwan Irwan Irwan Muthahanas Ismayani Ismayani Ismed Ismed Izzati, Astika Ulfah Jasika, Jasika Jaya Gulo, Hendi Putra Judijanto, Loso Juhisa, Siti julian, julian Jusmawi Bustan Karsim, Karsim Khatami, Muhammad Kumalasari, Prapti Ira KURNIA KURNIA, KURNIA Kusnaningsih, Aida Kusumawardani, Diyah Hesti Laia, Dirifandi Laia, Sederhana Lin Oktris Linda Wati Lubis, Muhammad Yusuf Parlagutan Lumban Batu, Fider Luther Setiawan M Natsir Mahuli, Jenda Ingan Mahyudin Situmeang Manaraja, Reformasi Manullang, Marihot Maria Erna Kustyawati Mariyani, Mariyani Marshinta, Fransisca Ully Mimi Harni Mirna Mirna Misdawati, Misdawati Monde, Junety Muhammad Amin Suma Muhammad Luthfi Muhammad Makky Muhammad Nur MUHAMMAD SAID Muhammad Yusuf Muhibudin, Muhibudin Mursidin . Muslikah Muslikah, Muslikah Mustofa, Muhamad Arif Mustofa, Muhammad Arif Muzhaffar, Achmad Daffi Nadratuzzaman, Muh. Najib, Haifa Najib, Haifa Nasution, Ridwan Natasya, Nanda Ningsih, Erni Septia Nirwana Br. Bangun Novalia, Yefni Novizar Nazir Novizar, Novizar Noza Aflisia, Noza Nur Wachidah Yulianti, Nur Wachidah NURAENI, ANDI Nuraini Nuraini Nuraini, Putri Nurcahya, Claudia Nurhalimah Nurhalimah Nurqalbi, Nurqalbi Nurwijayanti Oksiana Jatiningsih Parinduri, Ramadha Yanti Partiwi, Partiwi Partomuan Harahap Pitaloka, Diah Priono, Joko Purbodiningrat, RM. Movta Rahendra Purnama Dini Hari Putra, Arif Rizkika Putri, Septi Kumala Putri, Tasya Agusti Rahayu, Hanum Mukti Rahmaniah, Rahmaniah Rahmat Iswanto, Rahmat RAMADHAN, BINTANG Ramadhani, Natasha Dessy Putri Ramadhani, Suci Anggraini Razali, Muhammad Reni Koja Renti Yasmar, Renti Ridho, Muhammad Sidqi Ridho, Muhammad Sidqi Ridwan Nasution Rinjiani, Vira Ririn Fatma Nanda Ririn Setyowati Ritonga, Nia Boru Robbani, Syifa Ronaldo, Reza Rosa Pratiwi, Rosa Rosniati, Veronika Rosyadah, Najla RYZKY, ACHMAD Sahadi Didi Ismanto Sahid, Muhammad Saidek, Abd Rahim Sakti, Ilham Prawidi Salam, Karta Negara sapri sapri Sayakhmad, Olimov Sayuti, A. Jalaludin Setiawati Kusnasetia, Setiawati Setyarini Santosa Sheila Hani Sibuea, Nurhalimah Siddiqoh, Siddiqoh SILVANA OKTANISA, SILVANA Siti Aminah Hasibuan Sitorus, David Humala Situmeang, Mahyudin Slamet Lestari Sugiatno Sugiatno Sujatmiko Sujatmiko Sulistiawati, Nila Sunandar, Ari Supentri Supriono Supriono Susiana Susiana Susilawati, Susilawati Suyatno Suyatno Suyuti DM, Yusnan Syafitri, Aas Syahlani, Ahmad Syaiful Anam Sylvi, Diana Syukri , Daimon Tampubolon, Manner Tangkas, Irwan Made Tania, Bella Indi Tanjung, Anggi Nur Nisa Tanjung, Yulia Tiara Tanzila, Rahmawati Taufika Hidayati Tio, Rilvi Muhammad Toibah, Toibah Tulim, Anto Tuty Anggraini Umiyati Umiyati, Umiyati Ummasyroh Ummasyroh Wahana, Syainullah Wardhani, Puspa Warhamni, Warhamni Wasitoh Meirani Wellyalina, Wellyalina Wiwik Utami Yessi Fitri, Yessi Yetti Hernaningsih Yul, Widiya Yuni Firayanti Yunus, Kurniati Yusleli Herawati Yustina, Andi Ina Yusuf, Zefanya Bernadi Zahirman, Zahirman