ATESTASI : Jurnal Ilmiah Akuntansi
Vol 3 No 1 (2020): March

Effect of Managerial Ownership Of Companies Intellectual Capital Value as an intervening variable

Rafaizan, Rafa Izan (Unknown)
Wardani, Dewi Kusuma (Unknown)
Primastiwi, Anita (Unknown)



Article Info

Publish Date
21 Feb 2020

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.

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Journal Info

Abbrev

ATESTASI

Publisher

Subject

Economics, Econometrics & Finance

Description

ATESTASI : Jurnal Ilmiah Akuntansi menerima dan memuat tulisan bersifat ilmiah dalam bentuk hasil penelitian, kajian teori dan aplikasi teori, gagasan konseptual, resensi buku baru, Bibliografi dan tulisan dari Akademisi maupun Praktisi di bidang Ilmu Akuntansi meliputi kajian Akuntansi Keuangan, ...