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Rafaizan, Rafa Izan
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Economics, Econometrics & Finance

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Effect of Managerial Ownership Of Companies Intellectual Capital Value as an intervening variable Rafaizan, Rafa Izan; Wardani, Dewi Kusuma; Primastiwi, Anita
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 1 (2020): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i1.388

Abstract

The purpose of this study is to analyze the effect of corporate governance mechanisms on firm value with intellectual capital as an intervening variable. The object of research uses 32 banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 - 2017, but based on the criteria and completeness of the data, the sample in this study only uses 24 banking companies. The sampling technique uses purposive sampling method. Data collection uses the financial statements of banking companies listed on the Indonesia Stock Exchange for the 2015-2017 period downloaded through the IDX website www.idx.id. Data were analyzed using Partial Least Square (PLS) available in the SmartPLS 3.1 software application.The results of this study indicate that managerial ownership has a direct and indirect negative effect on firm value through intellectual capital as an intervening variable and intellectual capital has a negative effect on firm value.
Co-Authors Anita Primastiwi Dewi Kusuma Wardani