The Effect of Intellectual Capital Disclosure Disclosure on Financial Performance and Firm Value in Banking Companies Listed on the IDX

Author:

Ardiansyah Ferdi,Setiyono Wisnu Panggah

Abstract

Important information for investors in making investment decisions is reflected in the financial statements. Investors certainly expect a high rate of return from the funds invested in the company. The purpose of this study was to determine the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange in 2015 – 2019. Through the criteria in the purposive sampling method, a sample of 14 banking companies was obtained. The panel data regression analysis technique is Partial Least Square (PLS) regression analysis. The panel data will be analyzed using Partial Least Square (PLS). And obtained the results that (1) Intellectual Capital Disclosure has an effect on Financial Performance, (2) Intellectual Capital Disclosure has an effect on Firm Value.

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

General Medicine

Reference27 articles.

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2. R. N. Aida and E. V. I. Rahmawati, “Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Nilai Perusahaan : Efek Intervening Kinerja Perusahaan,” pp. 96–109, 2015.

3. Y. Wirama and Badera, “‘Eksplorasi Kinerja Pasar Perusahaan: Kajian Berdasarkan Modal Intelektual (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia),’” 2011.

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