Mediating Role of Good Corporate Governance to Intellectual Capital and Firm Value
- 10.2991/aebmr.k.210717.036How to use a DOI?
- component, intellectual capital, good corporate governance, 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 mediating effect.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Hesti Wahyuni AU - Erlin Melani AU - Apit Miharso AU - Zakiyatul Fuadiyah PY - 2021 DA - 2021/07/19 TI - Mediating Role of Good Corporate Governance to Intellectual Capital and Firm Value BT - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020) PB - Atlantis Press SP - 173 EP - 178 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210717.036 DO - 10.2991/aebmr.k.210717.036 ID - Wahyuni2021 ER -