Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Amkop Management Accounting Review (AMAR)
Habsyi, Muhamad Anton
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Intellectual Capital, Dividend Policy, Corporate Risk Disclosure And Firm Equity Valuation In Banking Companies Indonesia Habsyi, Muhamad Anton; Sutisna; Sari, Gema Ika
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.3146

Abstract

The assessment of equity value serves as a crucial indicator in the banking sector, which plays a strategic role in the national economy. Fluctuations in PBV among listed banks on the IDX during 2020–2024 reflect dynamic market perceptions of banking performance. This study investigates the influence of intellectual capital and dividend policy on equity valuation with corporate risk disclosure (CRD) as an intervening variable. A quantitative research design was employed using panel data regression analysis. The sample consists of 20 banking companies listed on IDX for 2020–2024 period, with data processed through EViews software. The findings reveal that intellectual capital exerts a positive effect on equity valuation. Dividend policy and CRD demonstrate no significant influence. Furthermore, CRD does not mediate the relationship between the independent variables and equity valuation. The study highlights that equity value in Indonesia’s banking industry is primarily shaped by effective management of intellectual capital, rather than by dividend policy or CRD.
Co-Authors Sari, Gema Ika Sutisna