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Corporate governance on intellectual capital disclosure and market capitalization

Author

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  • Jacobus Widiatmoko
  • Maria Goreti Kentris Indarti
  • Imang Dapit Pamungkas

Abstract

Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies listed in the Indonesian Corporate Governance Forum (FCGI) during 2015–2018 as a case study. A path analysis was conducted and the results showed corporate governance practices have a positive influence on intellectual capital disclosure which has a consequent effect on market capitalization. This research was able to show the direct and indirect relationships of corporate governance and market capitalization through the use of intellectual capital disclosure as a mediating variable.

Suggested Citation

  • Jacobus Widiatmoko & Maria Goreti Kentris Indarti & Imang Dapit Pamungkas, 2020. "Corporate governance on intellectual capital disclosure and market capitalization," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1750332-175, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1750332
    DOI: 10.1080/23311975.2020.1750332
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    Cited by:

    1. Mohammad Ahsan Uddin & Mir Misnad Sultana, 2024. "Does Corporate Governance Affect Intellectual Capital Disclosure Practices?," International Journal of Science and Business, IJSAB International, vol. 41(1), pages 34-55.
    2. Maria Goreti Kentris Indarti & Jacobus Widiatmoko & Imang Dapit Pamungkas, 2021. "Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 174-183, January.

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