The effect of corporate governance and intellectual capital toward financial performance and firm value of socially responsible firms

Robiyanto Robiyanto; Adhi Rahadi Putra; Andreas Lako

The effect of corporate governance and intellectual capital toward financial performance and firm value of socially responsible firms

Robiyanto Robiyanto ^[1] ; Adhi Rahadi Putra ^[1] ; Andreas Lako ^[2]
1. [1] Satya Wacana Christian University
  
  Satya Wacana Christian University
  
  Indonesia
2. [2] Soegijapranata Catholic University
  
  Soegijapranata Catholic University
  
  Indonesia
Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 66, Nº. 1, 2021
Idioma: inglés
DOI: 10.22201/fca.24488410e.2021.2489
Títulos paralelos:
- El efecto del gobierno corporativo y el capital intelectual sobre el desempeño financiero y el valor firme de las empresas socialmente responsables
Enlaces
- Texto completo (pdf)
Resumen
- español
  El propósito de este estudio es determinar si el gobierno corporativo (GC) y el capital intelectual (CI) tienen un efecto sobre el desempeño financiero y el valor firme de las empresas socialmente responsables. Las muestras de este estudio fueron empresas que figuran en el índice SRI (inversión socialmente responsable) -KEHATI de la Bolsa de Valores de Indonesia. Este estudio encontró que CG e IC tuvieron un efecto positivo significativo en el valor de la empresa con el desempeño financiero como variable interviniente. Además, se encontró que CG e IC tenían un efecto significativo positivo directo sobre el valor de la empresa.
- English
  The purpose of this study is to determine whether corporate governance (CG) and intellectual capital (IC) has an effect on the financial performance and firm value of socially responsible firms. The samples of this study were firms listed in the SRI (Socially Responsible Investment)-KEHATI Index in Indonesia Stock Exchange. This study found that CG and IC had a positive significant effect to the firm value with financial performance as the intervening variable. Further, CG and IC was found to have a direct positive significant effect on the firm value.
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