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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business
Tanjung, Irmanisa Ikhwani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Tanjung, Irmanisa Ikhwani; Hendrian, Hendrian; Geraldina, Ira
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 1 (2023): June 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.1.8465

Abstract

This study aims to determine the effect of intellectual capital and good corporate governance on firm value with financial distress as intervening variable. This quantitative study use secondary data on banking companies listed on the Indonesia Stock Exchange (IDX). The sample of this study was 117 banks listed on the IDX for the 2019-2021 period and was analyzed using Eviews 12. The results of this study is intellectual capital has positive effect on firm value, intellectual capital has negative effect on financial distress, good corporate governance has no effect on firm value and financial distress. In addition, intellectual capital has effect on firm value through financial distress as intervening variable, and good corporate governance has no effect on firm value through financial distress as intervening variable during the Covid-19 pandemic.
Co-Authors Hendrian Hendrian, Hendrian Ira Geraldina