The Effect of Intellectual Capital Disclosure, Corporate Governace, and Firm Size on Firm Value

Rahayu, Dewi Puji

doi:10.18502/kss.v3i26.5399

Cited by 9 publications

(9 citation statements)

References 9 publications

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“…Mekanisme ini bisa digunakan dalam memfasilitasi setiap kepentiangan yang ada dalam perusahaan. Selain itu, mekanisme ini menciptakan nilai perusahaan menjadi lebih baik dan menambah keuntungan pada semua pihak terkait dengan perusahaan (Rahayu, 2019). Karena, alasan sistem good corporate governance perlu digunakan dalam sebuah perusahaan adalah sebagai bentuk penegakan dengan etika bisnis dan etika kerja, sehingga hal tersebut sangat berhubungan dengan peningkatan citra kerja dari karyawan (Agustina, 2018).…”

Section: Pendahuluanunclassified

Determinasi Likuiditas dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Literature

Moridu

Cakranegara

Siddiqa³

et al. 2023

JM-UIKA

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<em>Liquidity is related to the company's ability to meet the company's financial needs in the short term with current funds in the company, and good corporate governance is a system that functions to regulate how the company is managed and controlled properly. When liquidity management and implementation of good corporate governance system are carried out by the company well, it will increase the value of the company. With a good company value, it will be able to attract investors and can provide welfare to the owners and shareholders of the company. Therefore, this article aims to determine the effect of liquidity management applied by the company and the good corporate governance system that is implemented to increase the value of the company. The method used in this study is a qualitative method in the form of a literature study in the field of financial management by paying attention to liquidity and system good. corporate governance on firm value. The method of writing scientific articles is by using qualitative methods and literature studies or Library Research. The results of the analysis and review of literature explain that liquidity management by the company has a positive effect on firm value. The good corporate governance system implemented by the company has an impact on the company's value which is getting better</em>

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Section: Pendahuluanunclassified

Determinasi Likuiditas dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Literature

Moridu

Cakranegara

Siddiqa³

et al. 2023

JM-UIKA

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“…There are three control variables used in this study: ROA, firm size, and firm age (Meles et al, 2016;Maji & Goswami, 2016;Nimtrakoon, 2015;Rahayu, 2019;Dzenopoljac et al, 2017). ROA is calculated using the ratio of net income to total assets recorded for one year (Meles et al, 2016).…”

Section: 𝑃𝐵𝑉 = 𝑆𝑡𝑜𝑐𝑘 𝑚𝑎𝑟𝑘𝑒𝑡 𝑝𝑟𝑖𝑐𝑒 −𝑏𝑜𝑜𝑘 𝑣𝑎𝑙𝑢𝑒 𝑝𝑒𝑟 𝑠ℎ𝑎𝑟𝑒mentioning

confidence: 99%

“…Annual reports are one of the most commonly used data sources for intellectual capital disclosure because they allow for measuring trends and comparing companies, industries, and countries (Abeysekera, 2007). Several empirical studies investigated the relationship between intellectual capital and firm value from annual reports found a positive effect (Haris et al, 2019;Kadim et al, 2020;Ni et al, 2020) and negative effect (Britto et al, 2014;Dženopoljac et al, 2016;Rahayu, 2019). This shows that the research on intellectual capital disclosure remains inconsistent (Giacosa et al, 2017;Massaro et al, 2017;Nimtrakoon, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Impact of Voluntary and Involuntary Intellectual Capital Disclosure on Firm Value

Luthfiani

Suryani

2022

IJAR

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The digital era has changed corporate asset structures and business models. It requires companies to have more value-added resources to be more competitive, one of which is intellectual capital. Prior studies have analyzed the intellectual capital disclosure in annual reports. This approach, however, is unable to identify the depth of intellectual capital information. This study builds on previous studies using the involuntary disclosure concept to examine how information created by stakeholders and other parties outside of management may affect a company's reputation. In addition to annual reports, this study also measures intellectual capital disclosure information using new data sources such as social media and online business media. This study examines the impact of voluntary and involuntary disclosure of intellectual capital on a firm's value. The sample of this study consisted of 32 banks listed on the Indonesia Stock Exchange in 2019. The study results indicate that intellectual capital disclosure affects the firm value. These findings provide a practical implication for managers to disclose intellectual capital relevant to the market's demands and focus on the quality of the information to increase firm value and sustain in a competitive environment.

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“…Investor lebih mementingkan informasi-informasi lain diluar manajemen risiko, sehingga ERM tidak dapat memengaruhi nilai perusahaan. Rahayu (2019) dalam penelitiannya menyatakan bahwa berdasarkan hasil pengujian hipotesis yang dilakukan, pengungkapan IC berpengaruh negatif dan signifikan terhadap nilai perusahaan. Artinya semakin tinggi perusahaan mengungkapkan modal intelektual akan menurunkan nilai perusahaan.…”

Section: Pendahuluanunclassified

Pengungkapan Manajemen Risiko, Pengungkapan Modal Intelektual dan Nilai Perusahaan Farmasi

Listiani¹,

Ariyanto²

2021

E-Jurnal Akuntansi

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Firm value can be interpreted as the expectation of shareholder’s investment value as a reaction to the information conveyed by the company. The value of public company will be reflected in the price of shares traded on the capital market. This study aims to determine the effect of enterprise risk management (ERM) disclosure and intellectual capital (IC) disclosure on firm value. The number of samples used in this research is 40 observation pharmaceutical companies listed on the Indonesia Stock Exchange. This research uses purposive sampling technique in accordance with predetermined criteria. The analysis technique used is panel data regression analysis with Eviews program. The results showed that ERM disclosure and IC disclosure had a positive and significant effect on firm value. Keywords: Enterprise Risk Management Disclosure; Intellectual Capital Disclosure; Firm Value; Covid-19.

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The Effect of Intellectual Capital Disclosure, Corporate Governace, and Firm Size on Firm Value

Cited by 9 publications

References 9 publications

Determinasi Likuiditas dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Literature

Determinasi Likuiditas dan Good Corporate Governance Terhadap Nilai Perusahaan: Studi Literature

The Impact of Voluntary and Involuntary Intellectual Capital Disclosure on Firm Value

Pengungkapan Manajemen Risiko, Pengungkapan Modal Intelektual dan Nilai Perusahaan Farmasi

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