Abstract

ROBIYANTO, Robiyanto; PUTRA, Adhi Rahadi  and  LAKO, Andreas. The effect of corporate governance and intellectual capital toward financial performance and firm value of socially responsible firms. Contad. Adm [online]. 2021, vol.66, n.1, 00010.  Epub Oct 11, 2021. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2021.2489.

The purpose of this study is to determine whether corporate governance (CG) and intellectual capital (IC) has an effect on the financial performance and firm value of socially responsible firms. The samples of this study were firms listed in the SRI (Socially Responsible Investment)-KEHATI Index in Indonesia Stock Exchange. This study found that CG and IC had a positive significant effect to the firm value with financial performance as the intervening variable. Further, CG and IC was found to have a direct positive significant effect on the firm value.

Keywords : Corporate governance (CG); Intellectual capital (IC); Value added intellectual capital (VAIC); Financial performance; Firm value; G30; Q50.