良好公司治理对智力资本和企业价值的中介作用

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) Pub Date : 2021-07-19 DOI:10.2991/aebmr.k.210717.036

H. Wahyuni, Erlin Melani, Apit Miharso, Zakiyatul Fuadiyah

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引用次数: 2

摘要

智力资本绩效倾向于增加企业价值。只要得到良好公司治理(GCG)强有力实施的支持，智力资本对公司价值的影响将迅速增加。本研究旨在观察GCG对智力资本对企业价值影响的中介作用。从48个初始人群中，印度尼西亚证券交易所上市银行机构，采用有目的抽样方法，选择29家公司作为2016-2018年的样本。采用偏最小二乘法(PLS)对数据进行分析。本研究总结出智力资本对企业价值有显著的正向影响。本研究还证明了GCG组成部分——审计委员会和董事会在智力资本与企业价值的关系中也具有中介作用。否则，独立委员和机构的所有权，就没有了

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Mediating Role of Good Corporate Governance to Intellectual Capital and Firm Value

Intellectual Capital performance tends to increase the firm value. The effect of intellectual capital to firm value will increase rapidly whenever supported by robust implementation of Good Corporate Governance (GCG). This study is performed to observe mediating effect of GCG to the intellectual capital impact on firm value. From the 48 initial populations, banking institutions listed in Indonesian Stock Exchange, by using purposive sampling method, were selected 29 companies as the samples for the period of 2016-2018. Partial Least Square (PLS) is used to analize the data. This research summarized that intellectual capital had a positive significant effect on Firm Value. This study also proved that GCG components, Audit Comitee and board of directors, has mediating role to the relationship between intellectual capital and firm value as well. Otherwise, independent commisioner and institutional ownership, has no

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Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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