Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Applied Accounting and Finance
Lasando Lumban Gaol
Public Financial Accounting Department, Faculty of Economics and Business, Universitas Terbuka, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Indonesian Journal of Applied Accounting and Finance

 1 
Do Intellectual Capital and Corporate Governance have Value Relevance to the Market Performance? Evidence from Indonesia Nadhira Hardiana; Noorina Hartati; Pesi Suryani; Lasando Lumban Gaol; Lies Zulfiati; Dahlifah
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.759

Abstract

We examine whether intellectual capital and corporate governance have value relevance to market performance. Intellectual capital is measured by VAIC™ (Pulic, 1998). We use annual report data from companies listed on the Indonesia Stock Exchange (IDX) and Corporate Governance Perception Index (CGPI) data from the Indonesian Institute for Corporate Governance (IICG) in the period of 2015–2019. Preliminary findings suggest that intellectual capital does not have value relevance to market performance, but corporate governance does have value relevance to market performance. This paper contributes to stakeholders in making economic decisions.
Co-Authors Dahlifah Lies Zulfiati Nadhira Hardiana Noorina Hartati Pesi Suryani