Corporate Governance Mechanism on Intellectual Capital Disclosure and Firm Value

MG. Kentris, Indarti and Taswan, Taswan and Batara, Danield Bagana and Afifatul, Jannah Corporate Governance Mechanism on Intellectual Capital Disclosure and Firm Value. Proceedings of the 3rd International Conference of Banking, Accounting, Management and Economics (ICOBAME 2020).

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Abstract

This study examined the effect of corporate governance mechanisms on intellectual capital disclosure and firm value. The corporate governance mechanism was proxied by the independent commissioner, audit committee, institutional ownership and managerial ownership variables. The population in this study is all manufacturing companies listed on the IDX in 2016-2018. The sample selection was carried out using purposive sampling method. The test results using path analysis show that in Model 1, the audit committee and managerial ownership have a positive effect on intellectual capital disclosure, while independent commissioners and institutional ownership have no effect on capital disclosure intellectual. The test results in Model 2 show that independent commissioners, audit committee, and intellectual capital have a positive effect on firm value, while independent commissioners and institutional ownership have no effect on firm value. The test results also show that intellectual capital disclosure mediates the effect of the audit committee on firm value. As expected, size and profitability as control variables show a positive effect on disclosure of intellectual capital and firm value. Keywo

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	22 Aug 2022 03:56
Last Modified:	22 Aug 2022 03:56
URI:	https://eprints.unisbank.ac.id/id/eprint/8586

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