Governance Mechanism, Intell ectual Capita l Disclosure, a nd Firm Value

نویسندگان

چکیده

This study entitled the influence of corporate governance mechanism on firm value with intellectual capital disclosure as an intervening variable. aims to examine direct and indirect effect board size, gender diversity, educational background, block holder ownership, foreign ownership both simultaneously partially value. examines mediating in relationship between used companies included intensive industries Indonesia Stock Exchange sample for 2017-2019. The sampling technique this was purposive sampling, 243 data from 81 companies. Analysis techniques were statistic descriptive, multiple regression, path analysis SPSS 23 windows. hypothesis testing results show that mechanisms (ICD) Partially, only size influences ICD substantial value, background strong Sobel test shows doesn't mediate all variables related

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ژورنال

عنوان ژورنال: International journal of recent technology and engineering

سال: 2022

ISSN: ['2277-3878']

DOI: https://doi.org/10.35940/ijrte.e6645.0110522