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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Niken Ayu Triani
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Adjusted Value Added Intellectual Coefficient and Firm Value with Good Corporate Governance as a Moderator : Evidences from Commercial and Sharia Banking in Indonesia Niken Ayu Triani; Ririh Dian
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 4 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i4.1031

Abstract

This study was to investigate the relationship between intellectual capital and firm value in commercial and sharia banks in Indonesia using good corporate governance as a moderator. This review included commercial and sharia banks still up in the air by the creator recorded on the Indonesia Stock Trade (IDX) from the period 2018 to the period 2021, utilizing the Directed Relapse Examination (MRA) technique which is checked on from the fiscal summaries, by delivering 17 organizations as an example and tried utilizing with SPSS. The results obtained from the examination demonstrate the way that intellectual capital can have a significant effect on firm value and good corporate governance as a moderator can significantly strengthen the impact of intellectual capital on firm value, utilizing the A-VAIC model as an estimation. In order for commercial and sharia banks in Indonesia to increase the firm value, they need to develop an efficient method for fully disclosing intellectual capital, supported by the existence of good corporate governance as an efficient system that will attract stakeholders' attention. This study used the A-VAIC (Adjusted Value Added Intellectual Coefficient) as a measurement of intellectual capital efficiency.
Co-Authors Ririh Dian