PENGARUH INTELLECTUAL CAPITAL DAN CREATIVE ACCOUNTING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI
Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
Keywords:
Intellectual Capital, Creative Accounting, Firm Value, Good Corporate Governance (GCG)Abstract
This study aims to empirically prove the effect of Intellectual Capital and Creative Accounting on firm value with Good Corporate Governance (GCG) as moderation. The research method used is quantitative method with the research population using infrastructure sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The data analysis technique uses multiple linear regression analysis with data processing through Eviews12 software. The results of this study reveal that intellectual capital affects firm value, creative accounting affects firm value, intellectual capital and creative accounting together affect firm value, Good Corporate Governance (GCG) cannot moderate the effect of intellectual capital on firm value, and Good Corporate Governance (GCG) can moderate the effect of creative accounting on firm value.
