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October 17, 2025Jurnal ASET (Akuntansi Riset)Open Access

Company Value: The Effect of Intellectual Capital, Information Transparency, and Company Size

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Authors

LSLeny SuzanTelkom UniversityEFEsa FauziTelkom University

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Implication

Quantitative analysis reveals that intellectual capital significantly boosts company value, while transparency and size do not.

Key Points

  • Intellectual capital positively influences company value, enhancing attractiveness to investors.
  • The study found that information transparency has no significant effect on company value in banking firms.
  • Company size does not impact company value, suggesting other factors are more critical.
  • Panel data regression was employed to analyze relationships among key variables from 2018 to 2022.

Cite This Study

Suzan et al. (2024) studied this question.

synapsesocial.com/papers/68f19f24de32064e504de065https://doi.org/10.17509/jaset.v16i1.67209
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