Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan

Authors

  • Fitriyani Fitriyani Fakultas Ekonomi dan Bisnis, Universitas Lampung
  • Fitra Dharma Fakultas Ekonomi dan Bisnis, Universitas Lampung
  • Retno Yuni Nur Susilowati Fakultas Ekonomi dan Bisnis, Universitas Lampung

DOI:

https://doi.org/10.23960/efebe.v1i4.52

Keywords:

Corporate Governance, Independent Commisioner, Institutional Ownership, Intellectual Capital, Firm Value

Abstract

Mechanism of corporate governance, independent commissioners and institutional ownership with intellectual capital as independent variables in this study examines positive influence on firm value. Using a research sample of cyclical sector companies on the IDX in 2017-2020 with a total of 352 data observations. The test instrument is multiple linear regression analysis processed using the SPSS 26 application. The results found that independent commissioners have a negative effect on firm value, institutional ownership has an effect on firm value and intellectual capital has a negative effect on firm value in cyclical sector companies on the IDX in 2017- 2020.

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Published

21-12-2022

How to Cite

Fitriyani, F., Dharma, F., & Susilowati, R. Y. N. (2022). Pengaruh Corporate Governance dan Intellectual Capital Terhadap Nilai Perusahaan. E-Journal Field of Economics, Business and Entrepreneurship (EFEBE), 1(4), 400–409. https://doi.org/10.23960/efebe.v1i4.52

Issue

Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)

Section

S1 AKUNTANSI

License

Copyright (c) 2022 Fitriyani Fitriyani, Fitra Dharma, Retno Yuni Nur Susilowati

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

E-journal Field of Economics, Business and Entrepreneurship is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Copyright Notice.