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All Journal JASF (Journal of Accounting and Strategic Finance)
Clarisa Ika Candrawati
Universitas Muhammadiyah Sidoarjo
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediate the effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
JASF Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : JASF

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Co-Authors Nihlatul Qudus Sukma Nirwana Nur Ravita Hanun Sigit Hermawan