Husaini, Husaini and Rullah, Diky Pratama and Syamni, Ghazali and Ichsan, Ichsan and Faisal, Faisal and Mahdawi, Mahdawi (2022) Intellectual Capital, Disclosure and Value of Mining Companies on IDX. In: The 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - MIICEMA, 2019 , Banda Aceh, Indonesia.
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Abstract
In managing a company that is expected by the owner of the company is increasing the value of the company. Company value is closely associated with company managers, investors and shareholders. This paper is conducted with the aim of analyzing the intellectual relationship of capital, its disclosure and the value of mining companies on IDX. The data used in this study is data from mining company financial statements 2013-2015. The results find that value added capital employed and intellectual capital disclosure affect the value of the company. While the value added human capital and structural capital value added do not have a significant relationship.
| Item Type: | Conference or Workshop Item (Paper) |
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| Subjects: | E Economy, Accounting, Development > E12 Management |
| Divisions: | Faculty of Economic and Business |
| Depositing User: | Ichsan |
| Date Deposited: | 20 Mar 2023 01:34 |
| Last Modified: | 20 Mar 2023 01:34 |
| URI: | http://repository.unimal.ac.id/id/eprint/7506 |
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