Corporate Governance Mechanism on Intellectual Capital Disclosure and Firm Value

Maria, Goreti Kentris Indarti and Taswan, Taswan and Batara, Daniel Bagana and Afifatul, Janah Corporate Governance Mechanism on Intellectual Capital Disclosure and Firm Value. Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). pp. 400-404. ISSN 2352-5428

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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.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi
Depositing User:	Fakultas Ekonomi
Date Deposited:	01 Jun 2023 11:39
Last Modified:	01 Jun 2023 11:40
URI:	https://eprints.unisbank.ac.id/id/eprint/9551

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