Intellectual Capital and Corporate Governance as a Determinant of Corporate Value With Financial Performance as Intervening Variable

Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 3

Abstract

This study aims to determine the effect of Intellectual Capital and Corporate Governance against Company Value with Financial Performance as Intervening Variable.Research data obtained from annual financial company financial report listed on Indonesia Stock Exchange 2016. Analisis data is done by Partial Least Square analysis techniques with the help of smartpls.The analysis program shows that intellectual variables positively affect the financial performance and corporate value, while the variable Corporate Governance only has a significant effect on financial performance variable and has no significant effect on firm value variable. It also shows that the company's performance variable is able to mediate the influence of intellectual capital and corporate goverment variable on firm value.

Authors and Affiliations

Cahya Suryani, Lilik Handajani, Lukman Effendy

Keywords

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  • EP ID EP410077
  • DOI 10.9790/487X-2003098192.
  • Views 82
  • Downloads 0

How To Cite

Cahya Suryani, Lilik Handajani, Lukman Effendy (2018). Intellectual Capital and Corporate Governance as a Determinant of Corporate Value With Financial Performance as Intervening Variable. IOSR journal of Business and Management, 20(3), 91-92. https://europub.co.uk/articles/-A-410077