Open AccessPeran Dewan Komisaris Dalam Memoderasi Pengaruh Intellectual Capital Disclosure Terhadap Nilai Perusahaan
Author(s) -
Ming Chen
Publication year - 2021
Publication title -
jurnal keuangan dan bisnis/jurnal keuangan dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2580-1236
pISSN - 1693-8224
DOI - 10.32524/jkb.v19i2.302
Subject(s) - intellectual capital , stock exchange , accounting , business , sample (material) , annual report , value (mathematics) , index (typography) , test (biology) , business administration , finance , statistics , mathematics , paleontology , chemistry , chromatography , world wide web , computer science , biology
The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool