文章基本信息

标题：The Influence of Corporate Governance, Intellectual Capital on Financial Performance and Firm Value of Bank Sub-Sector Campanies Listed at Indonesia Stock Exchange in Period 2008-2012
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作者：Jauhar Arifin ; Suhadak . ; Endang Siti Astuti 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2014
卷号：6
期号：26
页码：159-167
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study examines whether corporate governance and intellectual capital affects the financial performance and firm value. Data were obtained from 26 companies of banking sector over 5 years (2008-2012). The analysis technique was using GSCA (General Structure Component Analysis). The result indicates that Corporate Governance has a significant effect on the Financial Performance and Firm Value. Disclosure of Intellectual Capitalhas significant effect on the Financial Performance and Firm Value. Financial Performance has a significant effect on Firm Value. However, Corporate Governance is not significantly effecting on the Intellectual Capital. Also,disclosure of Intellectual Capital is not a significant effect on Corporate Governance. This study only used two indicators to measure the variables of Corporate Governance and Financial Performance, so that further research is expected to add another proxy allegedly have effect on the Financial Performance and Firm Value.
关键词：corporate governance; disclosure of intellectual capital; financial performance; firm value.