ISSN: 0186-1042 ISSN-e: 2448-8410
The effect of corporate governance and intellectual capital toward financial performance and firm value of socially responsible firms
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Keywords

Corporate Governance (CG)
Intellectual Capital (IC)
Value Added Intellectual Capital (VAIC)
Financial Performance
Firm Value.

How to Cite

Robiyanto, R., Putra, A. R., & Lako, A. (2019). The effect of corporate governance and intellectual capital toward financial performance and firm value of socially responsible firms. Accounting & Management, 66(1), e234. https://doi.org/10.22201/fca.24488410e.2021.2489

Abstract

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.

https://doi.org/10.22201/fca.24488410e.2021.2489
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