Effect of Intellectual Capital on Firm Value Considering Dividend Policy as a Control Variable

被引：0
|
作者：
Khajar, Ibnu [1 ]
Alfian, Ahmad Hijri [1 ]
机构：
[1] Univ Islam Sultan Agung, Dept Management, Semarang, Indonesia
来源：
ADVANCES IN INTELLIGENT NETWORKING AND COLLABORATIVE SYSTEMS, INCOS-2022 | 2022年 / 527卷
关键词：
Intellectual capital; Dividend policy; Firm value; Listed company; SEM-PLS; CORPORATE GOVERNANCE; CASH HOLDINGS; MARKET VALUE; PERFORMANCE; IMPACT;
D O I：
10.1007/978-3-031-14627-5_36
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
Company value is the ultimate goal of all company management activities, one of which is intellectual capital management within the framework of its achievement. This study aims to confirm the effect of intellectual capital on firm value with dividend policy as a control variable. Companies listed on the Indonesia Stock Exchange from the manufacturing sector are used as objects of research. Based on the purposive sample method, 18 companies were selected for the 2017-2019 period. The results of the research based on SEM-PLS show that there is a significant positive effect between intellectual capital and dividend policy on firm value. The element of novelty involving control variables which is suspected to have not been carried out in previous studies.
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页码：356 / 363
页数：8
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