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Authors:  Husaini 1 ; Diky Pratama Rullah 1 ; Ghazali Syamni 1 ;  Ichsan 1 ;  Faisal 2 and  Mahdawi 3

Affiliations: 1 Faculty of Economic and Business, Universitas Malikussaleh, Indonesia ; 2 Faculty of Economic and Business, Universitas Syiahkuala, Indonesia ; 3 Master of Economic, Faculty of Economic and Business, Universitas Trisakti, Indonesia

Keyword(s): Company Value ꞏ Intellectual Capital ꞏ Disclosure ꞏ IDX

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.

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Paper citation in several formats:
Husaini.; Rullah, D.; Syamni, G.; Ichsan.; Faisal. and Mahdawi. (2022). Intellectual Capital, Disclosure and Value of Mining Companies on IDX. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - MIICEMA; ISBN 978-989-758-582-1; ISSN 2655-9064, SciTePress, pages 916-920. DOI: 10.5220/0010609300002900

@conference{miicema22,
author={Husaini. and Diky Pratama 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 - MIICEMA},
year={2022},
pages={916-920},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010609300002900},
isbn={978-989-758-582-1},
issn={2655-9064},
}

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - MIICEMA
TI - Intellectual Capital, Disclosure and Value of Mining Companies on IDX
SN - 978-989-758-582-1
IS - 2655-9064
AU - Husaini.
AU - Rullah, D.
AU - Syamni, G.
AU - Ichsan.
AU - Faisal.
AU - Mahdawi.
PY - 2022
SP - 916
EP - 920
DO - 10.5220/0010609300002900
PB - SciTePress

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