Pengaruh Intellectual Capital Dan Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi

Muasiri, Anisa Hediyanti; Timur, Upn “Veteran” Jawa; Sulistyowati, Erna

doi:10.37600/ekbi.v4i1.255

Cited by 9 publications

(12 citation statements)

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“…The Intellectual Capital variable affects firm value through financial performance as a mediating variable (Berliana and Bwarleling, 2021;Muasiri and Sulistyowati, 2021;Nabila, Surasni and Husnan, 2021) according to the results of Specific Indirect Effects on bootstrapping. The role of financial performance as a mediating variable has been partially proven in the model used in this study.…”

Section: Discussionmentioning

confidence: 99%

“…Improved financial performance will attract investors to invest in banking companies so that the value of the company will also increase. While according to signaling theory, the publication of financial statements that include company profits will affect the investment decisions of investors (Muasiri and Sulistyowati, 2021). Meanwhile, based on stakeholder theory, the main role of company management is to assess the importance of meeting stakeholder demands to achieve the company's strategic goals .…”

Section: Introductionmentioning

confidence: 99%

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Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies

Hermawan

Rokhmania²,

Rahayu³

et al. 2021

IJRBS

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This study was conducted to seek the consistency of the results of previous studies on the influence of Intellectual Capital, with the mediation of financial performance, on the value of banking firms. The quantitative research method used the PLS-SEM analysis technique by using the Smart PLS 3 application. The research subjects were 45 banks listed on the IDX for the period 2015-2019. The sampling technique used was purposive sampling. The results showed the consistency of the financial performance of banking companies with ROE and ROA indicators as mediating variables between Intellectual Capital as the dependent variable on the value of conventional banking companies using PER indicator as an independent variable. The type of mediation formed in the PLS-SEM equation model is partial mediation.

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Section: Discussionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies

Hermawan

Rokhmania²,

Rahayu³

et al. 2021

IJRBS

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“…Muttaqin et al (2019) in his research stated that profitability as a moderating variable cannot moderate the effect of the independent board of commissioners on firm value. Muasiri & Sulistyowati (2021) in his research stated that profitability as a moderating variable cannot moderate the effect of the independent board of commissioners on firm value. Sirait et al (2022) in his research stated that profitability does not significantly moderate independent commissioners on firm value.…”

Section: H6: Profitability Moderates the Relationship Between Institu...mentioning

confidence: 98%

Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange for the 2012-2021 Period

Putra,

Triono,

Setiorini

et al. 2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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Abstract This study aims to examine the effect of managerial ownership, institutional ownership, independent board of commissioners, audit committee on firm value with profitability as a moderating variable in manufacturing companies listed on the IDX for the 2012 – 2021 period. The population in this study consisted of 193 manufacturing companies on the IDX for the 2012-2021 period which were selected based on certain criteria using purposive sampling. The research sample consisted of 17 companies, with an observation period of 10 years, so the research sample consisted of 275 samples. The data analysis used was panel data regression, and moderate regression analysis (MRA) was processed using the STATA 17 program. The partial test results prove that managerial ownership has no effect on firm value with a significance value of 0.960 > 0.05, institutional ownership has no effect on firm value with a significance value of 0.718 > 0.05, independent commissioners have an effect on firm value with a significance value of 0.000 <0.05. and the audit committee has no effect on firm value with a significance value of 0.372 > 0.05. Profitability can moderate the relationship between managerial ownership and firm value with a significance value of 0.017 <0.05. Profitability can moderate the relationship between institutional ownership and firm value with a significance value of 0.016 <0.05. Profitability can moderate the relationship between the independent board of commissioners and firm value with a significance value of 0.000<0.05. Profitability cannot moderate the relationship between the audit committee and firm value with a significance value of 0.057 > 0.05. The results of testing the coefficient of determination (Adjusted R-square) shows that the percentage of the independent variable on the dependent variable is 17.43% or it can be interpreted that the independent variable used in the model is able to explain 17.43% of the dependent variable while the rest is influenced by variables outside models.

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“…Implementasi good corporate governance yang kuat dan efisien adalah salah satu landasan bagi suatu bisnis untuk mendorong efisiensi serta efektivitas pertumbuhan bisnis sekaligus meningkatkan kepercayaan dan menjaga investor, yang pada akhirnya meningkatkan kinerja finansial perusahaan (Muasiri & Sulistyowati, 2021). Menurut Oktafiani et al (2020), good corporate governance yang baik berdampak pada kinerja keuangan.…”

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Pengaruh Intellectual Capital Dan Implementasi Good Corporate Governance Terhadap Peningkatan Kinerja Keuangan

Ramadhani,

Sulistyowati

2023

mea

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Penelitian ini bertujuan untuk memahami pengaruh intellectual capital dan implementasi good corporate governance terhadap peningkatan performa finansial perusahaan di sektor teknologi yang tercatat di Bursa Efek Indonesia selama 3 tahun penelitian pada periode 2019-2021. Metode analisis Partial Least Squares (PLS) yang berfokus pada aspek kuantitatif digunakan pada penelitian ini. Dilaksanakan penggunaan teknik yang dikenal sebagai purposive sampling. Dari hasil penelitian ini, terungkap bahwa intellectual capital tidak memiliki pengaruh signifikan terhadap kinerja keuangan, dan implementasi good corporate governance juga tidak menunjukkan pengaruh positif terhadap kinerja keuangan.

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Pengaruh Intellectual Capital Dan Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi

Cited by 9 publications

References 0 publications

Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies

Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies

Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on The Indonesia Stock Exchange for the 2012-2021 Period

Pengaruh Intellectual Capital Dan Implementasi Good Corporate Governance Terhadap Peningkatan Kinerja Keuangan

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