Pengaruh Pengungkapan Modal Intelektual dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan (Studi Kasus Pada Manufaktur yang Terdaftar Di Bursa Efek Indonesia 2016-2020)
Abstract
Corporate Value can provide maximum prosperity to shareholders when the company's stock price increases. This study aims to determine the influence of intellectual capital, independent board of commissioners, and audit committee on corporate value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The research sample consisted of 22 manufacturing companies listed on the IDX during the period. Secondary data was used in this research and the hypothesis testing method utilized panel data regression analysis. The results show that the intellectual capital variable has a significant effect on corporate value, and the audit committee variable also has a significant effect on corporate value. However, the independent board of commissioners variable does not have a significant effect on corporate value.
Keywords: Intellectual Capital, Independent Board Of Commissioners, Audit Committee And CorporateValue.
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