Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value
The research aimed to analyze the influence of Intellectual Capital (IC), profitability, and Good Corporate Governance (GCG) on company value indexed in LQ45 in 2014-2015. IC was measured using Value Added Intellectual Coefficient (VAICTM). Meanwhile, Return on Asset (ROA) and Return on Equity (ROE)...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2020-03-01
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| Series: | Binus Business Review |
| Subjects: | |
| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/6005 |
| _version_ | 1797726268503883776 |
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| author | Anugerah Ercy Ekaputra Lukluk Fuadah Sa'adah Yuliana |
| author_facet | Anugerah Ercy Ekaputra Lukluk Fuadah Sa'adah Yuliana |
| author_sort | Anugerah Ercy Ekaputra |
| collection | DOAJ |
| description | The research aimed to analyze the influence of Intellectual Capital (IC), profitability, and Good Corporate Governance (GCG) on company value indexed in LQ45 in 2014-2015. IC was measured using Value Added Intellectual Coefficient (VAICTM). Meanwhile, Return on Asset (ROA) and Return on Equity (ROE) measured profitability, and institutional ownership and managerial ownership were measured for GCG. The sample was all companies registered in LQ45 from 2014 to 2018. The researchers used multiple regression analysis method. Based on the test results of the coefficient of determination (R2), it obtains a value of 0,785. It means IC, profitability, and GCG can explain the company value at 78,5%, while other 21,5% are from other variables. The results show that IC, ROA, institutional ownership, and managerial ownership have no significant effect on company value. The results also show that only ROE has a significant impact on company value. |
| first_indexed | 2024-03-12T10:43:14Z |
| format | Article |
| id | doaj.art-08f91215468148aaa5b114caa6d59486 |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T10:43:14Z |
| publishDate | 2020-03-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-08f91215468148aaa5b114caa6d594862023-09-02T07:51:09ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532020-03-01111253010.21512/bbr.v11i1.60053729Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company ValueAnugerah Ercy Ekaputra0Lukluk Fuadah1Sa'adah Yuliana2SRIWIJAYA UNIVERSITYSRIWIJAYA UNIVERSITYSRIWIJAYA UNIVERSITYThe research aimed to analyze the influence of Intellectual Capital (IC), profitability, and Good Corporate Governance (GCG) on company value indexed in LQ45 in 2014-2015. IC was measured using Value Added Intellectual Coefficient (VAICTM). Meanwhile, Return on Asset (ROA) and Return on Equity (ROE) measured profitability, and institutional ownership and managerial ownership were measured for GCG. The sample was all companies registered in LQ45 from 2014 to 2018. The researchers used multiple regression analysis method. Based on the test results of the coefficient of determination (R2), it obtains a value of 0,785. It means IC, profitability, and GCG can explain the company value at 78,5%, while other 21,5% are from other variables. The results show that IC, ROA, institutional ownership, and managerial ownership have no significant effect on company value. The results also show that only ROE has a significant impact on company value.https://journal.binus.ac.id/index.php/BBR/article/view/6005intellectual capital (ic), profitability, good corporate governance (gcg), companies value |
| spellingShingle | Anugerah Ercy Ekaputra Lukluk Fuadah Sa'adah Yuliana Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value Binus Business Review intellectual capital (ic), profitability, good corporate governance (gcg), companies value |
| title | Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value |
| title_full | Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value |
| title_fullStr | Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value |
| title_full_unstemmed | Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value |
| title_short | Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value |
| title_sort | intellectual capital profitability and good corporate governance effects on company value |
| topic | intellectual capital (ic), profitability, good corporate governance (gcg), companies value |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/6005 |
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