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Rahayu , D. P. (2019). The Effect of Intellectual Capital Disclosure, Corporate Governace, and Firm Size on Firm Value . KnE Social Sciences, 3(26), 530–548. https://doi.org/10.18502/kss.v3i26.5399

https://doi.org/10.18502/kss.v3i26.5399

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  • Dewi Puji Rahayu

    Dewi Puji Rahayu

    Faculty of Economic and Business Muhammadiyah University Jakarta

Published Date

  • Oct 17, 2019

The Effect of Intellectual Capital Disclosure, Corporate Governace, and Firm Size on Firm Value

KnE Social Sciences / International Conference on Economics, Management, and Accounting (ICEMA) / Pages 530–548

Abstract

This study aims to analyze the effect of intellectual capital, corporate governance and firm size towards firm value. The research method used is panel data regression analysis, by using purposive sampling method, there are eighty one companies from 2012 – 2017 period and listed on the Indonesia Stock Exchange. The result show that, intellectual capital disclosure and firm size have a significant negative effect on firm value. Furthermore, institution ownership have a significant positive on firm value. Intellectual capital disclosure, institution ownership and firm size simultaneously have a significant on firm value, with the value of the coefficient of determination (R2) of 0.90, indicate that all independent variables can explain the variation of firm value of 90%, whereas the remainder of 10% is explained by other factors not included in the model.

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