SAR (Soedirman Accounting Review): Journal of Accounting and Business
Vol 8 No 1 (2023): June 2023

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING

Tanjung, Irmanisa Ikhwani (Unknown)
Hendrian, Hendrian (Unknown)
Geraldina, Ira (Unknown)

Article Info

Publish Date
07 Aug 2023

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.

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Journal Info
SAR (Soedirman Accounting Review): Journal of Accounting and Business
Website

Abbrev

sar

Publisher

Universitas Jenderal Soedirman

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered ...