Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 10 No 1 (2026): ON GOING

THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE MODERATED BY GOOD CORPORATE GOVERNANCE

Anjani, Nirmala Putri (Unknown)
Suwarno, Suwarno (Unknown)

Article Info

Publish Date
17 Jan 2026

Abstract

This research aims to assess the effect of Intellectual Capital on firm value, along with the mediating role of GCG. The sample consists of banking firms listed on the Indonesia Stock Exchange over the 2022-2024 period. Data were examined using the PLS-SEM approach. The outcome demonstrate that Intellectual Capital has no statistically significant effect on firm value. In addition, GCG is not found to mediate the association among Intellectual Capital and firm value. This research offers significant insights for organizations to enhance governance quality and adopt a more strategic approach to managing intellectual capital in order to foster the development of sustainable corporate value.

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Journal Info
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Website

Abbrev

mea

Publisher

SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...