{"id":"https://openalex.org/W4384704412","doi":"https://doi.org/10.22219/jaa.v6i2.27101","title":"Good Corporate Governance, Intellectual Capital, And Operational Efficiency: Affect Company Value","display_name":"Good Corporate Governance, Intellectual Capital, And Operational Efficiency: Affect Company Value","publication_year":2023,"publication_date":"2023-05-31","ids":{"openalex":"https://openalex.org/W4384704412","doi":"https://doi.org/10.22219/jaa.v6i2.27101"},"language":"en","primary_location":{"id":"doi:10.22219/jaa.v6i2.27101","doi":"https://doi.org/10.22219/jaa.v6i2.27101","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jaa.v6i2.27101","pdf_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/27101/12615","source":{"id":"https://openalex.org/S4210184419","display_name":"Jurnal Akademi Akuntansi","issn_l":"2654-8321","issn":["2654-8321","2715-1964"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akademi Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/27101/12615","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025005515","display_name":"Leny Suzan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I862893732","display_name":"Telkom University","ror":"https://ror.org/0004wsx81","country_code":"ID","type":"education","lineage":["https://openalex.org/I862893732"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Leny Suzan","raw_affiliation_strings":["Faculty of Economics and Business, Telkom University, Jawa Barat, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Telkom University, Jawa Barat, Indonesia","institution_ids":["https://openalex.org/I862893732"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008670908","display_name":"Dekri Ardiansyah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I862893732","display_name":"Telkom University","ror":"https://ror.org/0004wsx81","country_code":"ID","type":"education","lineage":["https://openalex.org/I862893732"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dekri Ardiansyah","raw_affiliation_strings":["Faculty of Economics and Business, Telkom University, Jawa Barat, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business, Telkom University, Jawa Barat, Indonesia","institution_ids":["https://openalex.org/I862893732"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I862893732"],"apc_list":null,"apc_paid":null,"fwci":3.6139,"has_fulltext":true,"cited_by_count":25,"citation_normalized_percentile":{"value":0.92562051,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"6","issue":"2","first_page":"294","last_page":"311"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.6455000042915344,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.6455000042915344,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.19200000166893005,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.1298999935388565,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/good-corporate-governance","display_name":"good corporate governance","score":0.9309999942779541},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.9929999709129333},{"id":"https://openalex.org/keywords/operational-efficiency","display_name":"operational efficiency","score":1.0},{"id":"https://openalex.org/keywords/company-value","display_name":"company value","score":0.8949999809265137},{"id":"https://openalex.org/keywords/institutional-ownership","display_name":"institutional ownership","score":0.984000027179718},{"id":"https://openalex.org/keywords/independent-commissioners","display_name":"independent commissioners","score":0.7770000100135803},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.9390000104904175},{"id":"https://openalex.org/keywords/managerial-ownership","display_name":"managerial ownership","score":0.9980000257492065},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.8119999766349792},{"id":"https://openalex.org/keywords/signal-theory","display_name":"signal theory","score":0.6100000143051147},{"id":"https://openalex.org/keywords/investor-perception","display_name":"investor perception","score":0.515999972820282}],"concepts":[{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.8941890001296997},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6543241739273071},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6523456573486328},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6148313283920288},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6103228330612183},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5193942189216614},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.5191516280174255},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5071878433227539},{"id":"https://openalex.org/C2779093199","wikidata":"https://www.wikidata.org/wiki/Q338010","display_name":"Shareholder value","level":4,"score":0.4744906425476074},{"id":"https://openalex.org/C206757995","wikidata":"https://www.wikidata.org/wiki/Q1665188","display_name":"Institutional investor","level":3,"score":0.46833017468452454},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.4536069333553314},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.42823341488838196},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4269990921020508},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.41332221031188965},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.34711360931396484},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.22219/jaa.v6i2.27101","doi":"https://doi.org/10.22219/jaa.v6i2.27101","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jaa.v6i2.27101","pdf_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/27101/12615","source":{"id":"https://openalex.org/S4210184419","display_name":"Jurnal Akademi Akuntansi","issn_l":"2654-8321","issn":["2654-8321","2715-1964"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akademi Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:c389b51ad6be4d7ab82355954b0621e6","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/c389b51ad6be4d7ab82355954b0621e6","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akademi Akuntansi, Vol 6, Iss 2 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.22219/jaa.v6i2.27101","doi":"https://doi.org/10.22219/jaa.v6i2.27101","is_oa":true,"landing_page_url":"https://doi.org/10.22219/jaa.v6i2.27101","pdf_url":"https://ejournal.umm.ac.id/index.php/jaa/article/download/27101/12615","source":{"id":"https://openalex.org/S4210184419","display_name":"Jurnal Akademi Akuntansi","issn_l":"2654-8321","issn":["2654-8321","2715-1964"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310314900","host_organization_name":"Universitas Muhammadiyah Semarang","host_organization_lineage":["https://openalex.org/P4310314900"],"host_organization_lineage_names":["Universitas Muhammadiyah Semarang"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Akademi Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4384704412.pdf","grobid_xml":"https://content.openalex.org/works/W4384704412.grobid-xml"},"referenced_works_count":36,"referenced_works":["https://openalex.org/W1865219337","https://openalex.org/W2619892563","https://openalex.org/W2725558472","https://openalex.org/W2906701146","https://openalex.org/W2948919076","https://openalex.org/W2952065979","https://openalex.org/W2954395522","https://openalex.org/W2954841447","https://openalex.org/W2955699645","https://openalex.org/W2966973616","https://openalex.org/W2980998514","https://openalex.org/W2986215787","https://openalex.org/W2991622640","https://openalex.org/W3011664972","https://openalex.org/W3015448857","https://openalex.org/W3025247236","https://openalex.org/W3084068721","https://openalex.org/W3115631982","https://openalex.org/W3123926692","https://openalex.org/W3131803849","https://openalex.org/W3136870005","https://openalex.org/W3138910238","https://openalex.org/W3142859868","https://openalex.org/W3156074234","https://openalex.org/W3175853812","https://openalex.org/W3200991565","https://openalex.org/W4206778831","https://openalex.org/W4210294199","https://openalex.org/W4230460011","https://openalex.org/W4281987208","https://openalex.org/W4285525088","https://openalex.org/W4307052687","https://openalex.org/W4376118265","https://openalex.org/W4376118373","https://openalex.org/W4380996313","https://openalex.org/W4388506164"],"related_works":["https://openalex.org/W7023466768","https://openalex.org/W4402043655","https://openalex.org/W4312107168","https://openalex.org/W7161923836","https://openalex.org/W3137496629","https://openalex.org/W2980451517","https://openalex.org/W7216130541","https://openalex.org/W4290033875","https://openalex.org/W2946257284","https://openalex.org/W4281613704"],"abstract_inverted_index":{"Purpose:":[0],"As":[1],"the":[2,23,29,32,61,114,124,169,174,190],"best":[3],"measure":[4],"of":[5,20,31,185],"company":[6,24,49,83],"health,":[7],"companies":[8,59,135],"that":[9,73,107,134,136],"have":[10,95],"gone":[11],"public":[12],"often":[13],"try":[14],"to":[15,37,122,149,162,180,189,196],"increase":[16],"shareholder":[17],"value.":[18,50,84,126],"One":[19],"them":[21],"is":[22,104,120,133],"value":[25],"because":[26],"it":[27],"describes":[28],"condition":[30],"company.":[33],"This":[34,52,99],"study":[35,53],"attempts":[36],"find":[38],"out":[39],"how":[40,101,186],"corporate":[41],"governance,":[42],"intellectual":[43,77,117,138],"capital,":[44],"and":[45,76,80,92,128,140,167,193],"operational":[46,93],"efficiency":[47,94],"affect":[48,82],"Methodology/approach:":[51],"uses":[54],"quantitative":[55],"data":[56],"from":[57],"15":[58],"in":[60,151,177],"IDX":[62],"BUMN20":[63],"Stock":[64],"Index":[65],"for":[66],"2018\u20132021.":[67],"Findings:":[68],"The":[69,131],"research":[70,179],"findings":[71],"show":[72],"institutional":[74,102,142],"ownership":[75,103,143],"capital":[78,118,139],"significantly":[79],"beneficially":[81],"Meanwhile,":[85],"independent":[86],"commissioners,":[87],"audit":[88],"committees,":[89],"managerial":[90],"ownership,":[91],"no":[96],"visible":[97],"impact.":[98],"shows":[100],"a":[105,146,182],"component":[106],"can":[108],"improve":[109],"performance":[110],"through":[111],"supervision.":[112],"At":[113],"same":[115],"time,":[116],"management":[119],"proven":[121],"maximize":[123],"company's":[125],"Practical":[127],"Theoretical":[129],"contribution/Originality:":[130],"implication":[132],"disclose":[137],"uphold":[141],"will":[144],"give":[145],"positive":[147],"signal":[148,197],"investors":[150,187],"making":[152],"investment":[153],"decisions.":[154],"Research":[155],"Limitation:":[156],"Future":[157],"studies":[158],"may":[159],"be":[160],"useful":[161],"compare":[163],"firm":[164],"values":[165],"during":[166],"after":[168],"COVID-19":[170],"pandemic":[171],"by":[172],"using":[173],"factors":[175],"examined":[176],"this":[178],"provide":[181],"specific":[183],"picture":[184],"respond":[188],"two":[191],"conditions":[192],"their":[194],"relation":[195],"theory.":[198]},"counts_by_year":[{"year":2026,"cited_by_count":10},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-07-20T00:00:00"}