JIA (Jurnal Ilmiah Akuntansi)
Vol 8 No 1 (2023)

Competitive Advantage and Intellectual Capital as Mediators of the Influence of Corporate Governance on Firm Value

Gede Putu Agus Jana Susila (Universitas Udayana)
I. B. Anom Purbawangsa (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Henny Rahyuda (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Luh Gede Sri Artini (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
31 Aug 2023

Abstract

This study aims to test and explain the relationships between corporate governance, firm values, competitive advantage, and intellectual capital. This research is explanatory research using quantitative research designs conducted on companies participating in the Asean Corporate Governance Scorecard assessment from six countries, namely Indonesia, Malaysia, Thailand, Singapore, the Philippines and Vietnam during 2019 to 2021. The total population in this study was 135 companies based on ASEAN asset classes per Country, 2019, namely: 10 companies for Indonesia, 37 companies for Malaysia, 19 companies for the Philippines, 26 companies for Singapore, 42 companies for Thailand, 1 company for Vietnam. ASEAN asset class award recipients consist of diverse companies from the financial, industrial, goods and services, consumer, property, energy, telecommunications and media sectors. The results show that (1) corporate governance have a negative effect on the company's firm value, (2) corporate governance have a positive effect on competitive advantage, (3) corporate governance have a positive influence on intellectual capital, (4) intellectual capital have a positive effect on firm value, (5) intellectual capital has a positive influence on competitive advantage, and (6) competitive advantage v has a positive effect on firm value.

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Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field ...