Intellectual Capital Disclosure and Firm Value: Does Jokowi’s Era Matter?

Hatane, Saarce Elsye; Angeline, Christine Olivia; Wedysiage, Mayesa; Saputra, Vanesa Theresa

doi:10.2991/teams-18.2019.15

Cited by 5 publications

(6 citation statements)

References 29 publications

(40 reference statements)

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“…(Ardianto & Rivandi, 2018), (Subaida, Nurkholis, & Mardiati, 2018). (Primary, Sasongko, & Innayah, 2020), (Hatane, Angeline, Wedysiage, & Saputra, 2019) Firm value is defined as the price that potential investors can pay if a company is to be sold. The better the value of the company will increase the welfare of the owner of the company.…”

Section: The Value Of the Companymentioning

confidence: 99%

The Influence of Intellectual Capital Disclosure and Profitability on Value Company

Putra

Marlina

2021

elbarka

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The Company's value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2020. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. The data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Firm value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets.

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Section: The Value Of the Companymentioning

confidence: 99%

The Influence of Intellectual Capital Disclosure and Profitability on Value Company

Putra

Marlina

2021

elbarka

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“…Thirdly, the conclusions about the influence of intellectual capital on the value of enterprises also cause many concerns for policy makers, economic managers, enterprises and related objects. There are a lot of studies showing the positive impact between knowledge and business performance such as Chen et al (2005), Clarke et al (2011), Sayad and Pourmohammadi (2014), Ozkan et al (2017) but also some studies show the opposite effect as the topic of Girma (2017) or points out that there is no relationship between IC and performance (Firer and Williams, 2003), (Hatane et al, 2019). The inconsistency in research results is due to specific characteristics of the sample, study time and specific characteristics of each economy.…”

Section: Literature Reviewmentioning

confidence: 99%

The Impact of Intellectual Capital on Firm Value: Empirical Evidence From Vietnam

Nguyen

Doan

2020

IJFR

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The paper aims to investigate the impact of intellectual capital on firm value in the context of Vietnam. The research sample includes 61 manufacturing companies listed on Vietnam stock market for the period from 2013 to 2018. Three statistical methods approaches are employed to address econometric issues and to improve the accuracy of the regression coefficients include Ordinary Least Square (OLS), Random Effects Model (REM) and Fixed Effects Model (FEM). This research uses value-added intellectual capital (VAIC) to measure the intellectual capital of a firm. Value-added intellectual capital (VAIC) is considered as an effective measure by which a company uses material, financial, and intellectual capital to increase. The VAIC includes the sum of three components: Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE) and Capital Employed Efficiency (CEE, including physical and financial capital). In this paper, firm value is measured by Tobin’s Q ratio. Some control variables such as leverage, firm size, growth rate, and state capital are used in the regression model that pointed out the impact of intellectual capital on a firm value. The empirical results show a statistically significant positive impact of value-added intellectual capital (VAIC) on a firm’s profitability. This evidence provides a new insight to managers on how to improve the value of manufacturing companies listed on Vietnam stock market.

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“…Research by [12] found different results. Intellectual capital disclosure has a significant negative effect on firm value.…”

Section: Introductionmentioning

confidence: 94%

Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

Yuliusman¹,

Afrizal²,

Afrizal³

et al. 2022

IJRTE

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This study entitled the influence of corporate governance mechanism on firm value with intellectual capital disclosure as an intervening variable. This study aims to examine the direct and indirect effect of board size, gender diversity, educational background, block holder ownership, and foreign ownership both simultaneously and partially on intellectual capital disclosure and firm value. This study examines the mediating effect of intellectual capital disclosure in the relationship between corporate governance mechanism and firm value. This study used the companies included in intellectual capital intensive industries in Indonesia Stock Exchange as the sample for 2017-2019. The sampling technique used in this study was purposive sampling, with 243 data from 81 companies. Analysis techniques used in this study were statistic descriptive, multiple regression, and path analysis used SPSS 23 for windows. The hypothesis testing results show that corporate governance mechanisms simultaneously influence intellectual capital disclosure (ICD) and firm value. Partially, only board size influences both ICD and substantial value, and educational background only influences strong value. The Sobel test shows that ICD doesn't mediate the effect of all variables related to corporate governance mechanism on firm value.

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Intellectual Capital Disclosure and Firm Value: Does Jokowi’s Era Matter?

Cited by 5 publications

References 29 publications

The Influence of Intellectual Capital Disclosure and Profitability on Value Company

The Influence of Intellectual Capital Disclosure and Profitability on Value Company

The Impact of Intellectual Capital on Firm Value: Empirical Evidence From Vietnam

Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

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