Claim Missing Document
Check
Articles

Found 1 Documents
Search
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 Abdullah, M Ikbal Abdullah, Muhammad Ikbal Agil, Moh Al Hijazi, Alif Fachrur Andi Bungawati, Andi Anggriani, Catherine Sofia Anugra, Novia Aqsha, Muhammad Arwan Arwan Azhami, Ahmad Bahrudin Bahrudin Bawias, Hizkia Hazael Bezaliel Carolina, Si Putu Kezya Darmiani DIAN LESTARI Dirawan, Gufran Darma Edi Darmawan, I Putu Eka Siskawati Fajriyani, Fajriyani Fikry Karim Firdaus Hi Jahja Kunoli Firmiaty, Sri Fitriah, Reski Gunarsa, Arif Halwi, Muh. Darma Hartanti, Firli Adelia Haryati Haryati Haryono Pasang Kamase Herawaty Kurnia, Yusriyani Hidayatul, Asrul Hikmah IBN Udayana, IBN Indriani Ismail Ismail Jainuddin H. Tajudin Jamaluddin Jamaluddin Khairun Nisa Kiki, Kiki Sanjaya latasad, alfira rahmatia r. Latifah Sukmawati Yuniar M. Ikbal, M. Maharani, Bernadetta Diansepti Mahfud, Chairul Rusyd Majid, Asmarani Mallongi, Syahrir Masruddin Miswan Miswan Muhammad Idrus Muhammad Nur Muliati Mustamin Mustamin Muwahhidin, Muwahhidin Nasrullah Nasrullah Ni Made Suwitri PARWATI Nina Yusnita Yamin Nofita, Resti Novriansyah, Muhammad Nurdin, Jurana Pasang Kamase, Haryono Pitriani, Pitriani Prastyawan, Dwi Puja, Avrilia Rafik, Muhamad Rahayu Indriasari Ridwan, Ridwan RUMIMPUNU, Mohammad Rio Saeed, Aqsa Saharuddin Sakia, Nur Salim, Andi Randi Samir, Yulia Gita Saputra, Akbar Sari, Anik Indah Sarmila, Sarmila Selmita Paranoan Shanabilla, Shanabilla Siti Aisyah Suprianto, Rizky Fajar Tahir, Arief Rahmattullah Takril Tanra, Andi Ainil Mufidah Tenripada, Tenripada Trimulfiana, Trimulfiana Ulla, Safiatul wahyuni wahyuni Widyakusuma, Annastry Winda Winda Wiwik Andriani Yulfani Yusuf, Rolland M Zaenal Arifin Zulhaerini, Adilah