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The effect of intellectual capital on price to book value with good corporate governance as a moderating variable

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اقرأ أكثر حفظ في قائمتي
  • معلومة اضافية
    • بيانات النشر:
      Ahmet Gökgöz
    • الموضوع:
      2020
    • Collection:
      University of Malta: OAR@UM / L-Università ta' Malta
    • نبذة مختصرة :
      Purpose: The purpose of this research is to determine the effect of intellectual capital on price to book value (PBV) and moderation form of good corporate governance (GCG) in relation of intellectual capital on PBV. -- Methodology: This research used quantitative approach that uses data from companies incorporated in the Indonesia Stock Exchange (IDX) and companies assessed by Indonesian Institute for Corporate Directorship (IICD) during the 2016- 2018 period. The sampling method was purposive sampling method and obtained 53 companies with 159 observations in total. The analysis technique of this research is moderated regression analysis (MRA) using Statistical Package for Social Science (SPSS). -- Findings: The results show that intellectual capital has a positive significant effect on PBV, and also shows that the higher GCG, the relation of intellectual capital on PBV will be more positive. -- Practical implications: Companies can increase the use of intellectual capital followed by the implementation of good GCG principles in order to increase investors' perceptions of the company's future prospects as reflected in the PBV ratio. Investors who wish to invest in a company can pay attention to the company's ability to utilize intellectual capital in an effort to increase added value for the company and implement good GCG. -- Significance of the study: This research contributes to the financial accounting research by expanding the knowledge on the price to book ratio and financial performance of capital market companies especially in managing the company resources. ; peer-reviewed
    • Relation:
      Mardhiana, M. D. (2020). The effect of intellectual capital on price to book value with good corporate governance as a moderating variable. Journal of Accounting, Finance and Auditing Studies, 6(4), 131-144.; https://www.um.edu.mt/library/oar/handle/123456789/61510
    • الرقم المعرف:
      10.32602/jafas.2020.032
    • Rights:
      info:eu-repo/semantics/openAccess ; The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.
    • الرقم المعرف:
      edsbas.BADFAA2A