Peran Informasi Modal Intelektual Sebagai Variabel Moderasi Pada Hubungan Antara Modal Intelektual Dan Nilai Perusahaan

Abstract

<p><em>This paper </em><em>empirically </em><em>examines whether </em><em>type of </em><em>intellectual capital (IC) information affect market value of the firm. This paper </em><em>also </em><em>examines whether </em><em>voluntary disclosure of </em><em>intellectual capital information </em><em>will strengthen the </em><em>affect </em><em>of </em><em>intellectual capital information</em><em> to </em><em>market value of the firm.</em><em> </em><em>The samples were the banking industry firm listed on the Indonesia Stock Exchange</em><em> from 2017-2019</em><em>. The variable of </em><em>type of </em><em>IC information measured by Intellectual Capital Disclosure Index (ICDI) by modifying the approach of García-Meca and Martínez (2007). The study finds that IC positively effect on market value of the firms. Moreover, this study finds that IC information</em><em>-especially voluntary disclosure</em><em> also strengthen (as moderating variable) the IC effect on firm value. </em></p>

Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan

“…Nilai intellectual capital perusahaan tidak disajikan dalam laporan keuangan perusahaan. Namun, informasi terkait aktivitas perusahaan atau keterangan lain sebagai komponen intellectual capital dapat ditelusuri pada annual report perusahaan (Suhendro et al, 2021). Intellectual capital diukur menggunakan M-VAIC (modified value added coefficient).…”