The Effect Of Intelectual Capital On Firm Value Moderated by Good Corporate Governance

Anjani, Nirmala Putri (2025) The Effect Of Intelectual Capital On Firm Value Moderated by Good Corporate Governance. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 10 (1). pp. 86-99. ISSN 2541-5255

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Abstract

This research aims to assess the effect of Intellectual Capital on firm value,along with the mediating role of GCG. The sample consists of banking firms listed on the Indonesia Stock Exchange over the2022-2024 period. Data were examined using the PLS-SEM approach.The outcome demonstrate that Intellectual Capital has no statistically significant effect on firm value. In addition,GCG is not found to mediate the association among Intellectual Capital and firm value. This research offers significant insights for organizations to enhance governance quality and adopt a more strategic approach to managing intellectual capital in order to foster the development of sustainable corporate value.

Item Type:	Article
Uncontrolled Keywords:	Intellectual Capital, GCG, Firm value
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Nirmala Putri Anjani
Date Deposited:	17 Jun 2026 03:55
Last Modified:	17 Jun 2026 03:55
URI:	http://eprints.umg.ac.id/id/eprint/16496

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