Intellectual Capital, Disclosure and Value of Mining Companies on IDX

Husaini, Diky Rullah, Ghazali Syamni, Ichsan, Faisal, Mahdawi

2019

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.

Paper Citation

in Harvard Style

Husaini., Rullah D., Syamni G., Ichsan., Faisal. and Mahdawi. (2019). Intellectual Capital, Disclosure and Value of Mining Companies on IDX. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 916-920. DOI: 10.5220/0010609300002900

in Bibtex Style

@conference{miicema19,
author={Husaini and Diky Rullah and Ghazali Syamni and Ichsan and Faisal and Mahdawi},
title={Intellectual Capital, Disclosure and Value of Mining Companies on IDX},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={916-920},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010609300002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - Intellectual Capital, Disclosure and Value of Mining Companies on IDX
SN - 978-989-758-582-1
AU - Husaini.
AU - Rullah D.
AU - Syamni G.
AU - Ichsan.
AU - Faisal.
AU - Mahdawi.
PY - 2019
SP - 916
EP - 920
DO - 10.5220/0010609300002900