Suria, Edwin Stevanus (2019) Impact of Intellectual Capital, Corporate Governance, and Capital Structure on Company’s Value with Financial Performance as Intervening Variable on Property Companies in IDX period 2014-2017. Masters thesis, UNIVERSITAS TARUMANAGARA.
Preview |
Text
Edwin Stevanus Suria 127162011 JA.pdf.pdf Download (925kB) | Preview |
Abstract
This research investigate analytically and empirically the impact of intellectual
capital, corporate governance, and capital structure on company’s value with
financial performance as intervening variable. This research argue that knowledge
management is core value for the companies these days. Thus, this research
believe that intelectual capital also became very important component for
companies. Corporate governance is important component to reduce agency cost,
but the corporate governance of Indonesia’s Companies are far behind compared
to ASEAN Countries. Also, capital structure of the company can reflects the risk
and trust from the public. Following this logic, the hypothesis of this research is
intelectual capital, corporate governance, and capital structure have significant
impact to company’s value with and without financial performance as intervening
variable. This hypothesis tested using data provided from annual reports and
companies’ financial reports of property and real estate companies in IDX 20142017
using SmartPLS 3. The result of hypothesis testing are, intelectual capital
and capital structure are not significantly affect company’s value directly, but
indirectly, intelectual capital and capital strucutre have significant effect to company’s value. Institutional ownership is signifcantly affect the company’s
value directly and indirectly. Audit Commitee and Managerial Ownership are not
significantly affect the company’s value both directly and indirectly.
Key Words: Intellectual Capital, Corporate Governance, Capital Structure,
Financial Performance, Company’s Value.
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 10 Apr 2023 03:45 |
| Last Modified: | 10 Apr 2023 03:45 |
| URI: | https://repotest.untar.ac.id/id/eprint/39303 |
Actions (login required)
 |
View Item |