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Jurnal

PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 2 (2020) · pp. 80–97

DOI
10.52062/jakd.v14i2.1456
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the influence of firm characteristics and corporate governance on intellectual capital disclosure and its impact on firm value. This research was conducted again to review the inconsistency of the diversity of the results of previous studies. Firm characteristics are proxied with corporate governance as an independent variable in this study, intellectual capital disclosure is an intervening variable, and firm value as the dependent variable. The results of this study show that firm size has influence on the intellectual capital disclosure. Leverage, profitability, board independence, audit committee, board size do not have influence on intellectual capital disclosure. Intellectual capital disclosure does not have influence on firm value.

Collaboration network of the authors

32 authors · 66 co-authorship links

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Hastutie Noor AndriantiAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Margaretha BarungAffiliation unknown2
Alam Ashari KurniawanAffiliation unknown2
Dedy ArdinsyahAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Linda CahyaniAffiliation unknown1
Linda HutadjuluAffiliation unknown1
Irma yantiAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Andika RanteAffiliation unknown1
Mip Tahul JannahAffiliation unknown1
Indriyani Ningsih SinuratAffiliation unknown1
Bill J. C PangayowAffiliation unknown1
Tania Ivanna A. TantoAffiliation unknown1
Marice WaroiAffiliation unknown1
Ramadhan S.S ManafeAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Nur Azija Fajriah Tulhijrah KelilauwAffiliation unknown1
Julian Toyang KbarekAffiliation unknown1
Yohanes C. SeralurinAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Martupa J. S SiburianAffiliation unknown1
Cornelia Desiana MataniAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)</dc:title>
	<dc:creator>Morin, Riyani</dc:creator>
	<dc:creator>Hutadjulu, Linda Y.</dc:creator>
	<dc:creator>Simanjuntak, Aaron M. A</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the influence of firm characteristics and corporate governance on intellectual capital disclosure and its impact on firm value. This research was conducted again to review the inconsistency of the diversity of the results of previous studies. Firm characteristics are proxied with corporate governance as an independent variable in this study, intellectual capital disclosure is an intervening variable, and firm value as the dependent variable. The results of this study show that firm size has influence on the intellectual capital disclosure. Leverage, profitability, board independence, audit committee, board size do not have influence on intellectual capital disclosure. Intellectual capital disclosure does not have influence on firm value.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1456</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i2.1456</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 2 (2019); 80-97</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 2 (2019); 80-97</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1456/1155</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>