Komponen Intellectual Capital Sebagai Prediktor Nilai Perusahaan Melalui Reputasi

Abstrak

This study aims to explore how business reputation acts as a mediating factor between the impact of intellectual capital components on firm value. The yearly report and Corporate Image Index (CII) released by Frontier Consulting Group are the primary sources of secondary data used in this study. The banking companies that are listed on the Indonesia Stock Exchange and have a consistent CII score from 2013 to 2021 comprise the study's population. Path analysis is used in this research. The study's findings show that corporate reputation and firm value are positively and significantly impacted by its human capital. The corporate reputation and firm value are positively, but not significantly, impacted by the capital employed. Firm reputation is negatively, albeit not 
significantly, impacted by structural capital. Firm value is positively, although not significantly, impacted by structural capital. Firm value is positively and significantly impacted by a company's reputation. The impact of human capital on corporate value is partially mediated by firm reputation. Reputation of the firm is unable to mediate the impact of structural and employed capital on firm value.