THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE

Authors

  • Darmiani Universitas Tadulako
  • Muliati Universitas Tadulako
  • Muhammad Ansar Universitas Tadulako

Keywords:

Enterprise risk management, Independent board of commissioners, Institutional ownership, Intellectual capital

Abstract

This study examines and analyzes the effect of firm size, enterprise risk management, and intellectual capital on firm value with good corporate governance as a moderating variable using sample mining sector companies listed on the Indonesia Stock Exchange for 2017-2021. The data analysis method used is Partial Least Square with WarpPLS 7.0 software. The results indicate that a significant and positive partial effect of firm size has a significant positive effect on firm value. Still, enterprise risk management and intellectual capital have indicated a significant and negative partial effect on firm value. Regarding the moderation effect, most findings show that GCG does not moderate the relationship between enterprise risk management and intellectual capital on firm value.

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Published

28-04-2024

How to Cite

Darmiani, Muliati, & Ansar, M. (2024). THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE. APSSAI ACCOUNTING REVIEW, 4(1), 21–45. Retrieved from http://apar.apssai.org/index.php/apar/article/view/101

Issue

Vol. 4 No. 1 (2024): April

Section

Articles

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Copyright (c) 2024 Authors

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