CD Tesis
Pengaruh Intellectual Capital, Kepemilikan Manajerial, Dan Manajemen Risiko Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi (Studi Empiris Pada Bank Umum Syariah Tahun 2015 - 2020)
This study aims to examine and analyze the effect of intellectual capital,
managerial ownership, and risk management on firm value moderated by good
corporate governance at Islamic Commercial Banks in Indonesia from 2015 to
2020 and differences in the effect of IC, managerial ownership, and risk
management on firm value in Government-owned and Privately-owned Islamic
Commercial Banks in Indonesia from 2015 to 2020. The population in this study
amounted to 14 Islamic commercial banks with a sample of 12 banks. The data
analysis used in this research is Multiple Linear Regression, Moderate
Regression Analysis, sensitivity analysis and regression coefficient test.
The result of research shows that intellectual capital affects the value of
Islamic Commercial Bank companies. This means that the better the intellectual
capital, the more the company value will increase. Managerial ownership has no
significant effect on the value of Islamic Commercial Bank companies. Risk
management has a significant positif effect on the value of Islamic Commercial
Bank companies. GCG moderates the effect of intellectual capital and risk
management on the value of Islamic Commercial Bank companies, but does not
moderate managerial ownership. The results of the sensitivity analysis show that
GCG moderates the effect of intellectual capital and risk management on the
value of public and private Islamic Commercial Banks, but GCG does not
moderate the effect of managerial ownership on the value of public and private
Islamic Commercial Banks. The results also show that there is no difference in the
effect of intellectual capital, managerial ownership and risk management on firm
value between public and private Islamic Commercial Banks.
Key words: Intellectual Capital, Managerial Ownership, Risk Management, Good
Corporate Governance and Firm Value
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