文章基本信息

标题：The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage
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作者：Selvia Roos Ana ; Agung Budi Sulistiyo ; Whedy Prasetyo 等
期刊名称：Journal of Accounting and Investment
印刷版ISSN：2622-3899
电子版ISSN：2622-6413
出版年度：2021
卷号：22
期号：2
页码：276-295
DOI：10.18196/jai.v22i2.10412
出版社：Universitas Muhammadiyah Yogyakarta
摘要：Abstract: This study examines the effect of the relationship between intellectual capital, good corporate governance, and firm value by using competitive advantage as mediation. Design/methodology/approach : This study uses a sample of companies registered in CGPI during the 2014-2018 period. Data analysis using regression and path analysis.Research findings : The research results show that the creation of a competitive advantage is inseparable from the role of intellectual capital and good corporate governance. In addition, competitive advantage is able to increase firm value but unfortunately it is not able to mediate company value.Theoretical contribution/ Originality : This study uses M-VAIC to measure intellectual capital where in this measurement there is additional relational capital, and the use of competitive advantage as a mediating variable.Practitioner/Policy implication : This study proves the resourced-based theory which states that a company can win the competition by having a competitive advantage so that in the end it can increase firm value.Research limitation/Implication: This study only includes CGPI listed companies as the research sample. In addition, the independent variables used are limited to intellectual capital and good corporate governance.
关键词：Intellectual Capital; Good Corporate Governance; Competitive Advantage; Company Value