<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422021000100010</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2021.2489</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The effect of corporate governance and intellectual capital toward financial performance and firm value of socially responsible firms]]></article-title>
<article-title xml:lang="es"><![CDATA[El efecto del gobierno corporativo y el capital intelectual sobre el desempeño financiero y el valor firme de las empresas socialmente responsables]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Robiyanto]]></surname>
<given-names><![CDATA[Robiyanto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
<xref ref-type="aff" rid="Aaf"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Putra]]></surname>
<given-names><![CDATA[Adhi Rahadi]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lako]]></surname>
<given-names><![CDATA[Andreas]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Satya Wacana Christian University Faculty of Economics and Business ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Indonesia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Soegijapranata Catholic University Doctoral Program in Environmental Science ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Indonesia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2021</year>
</pub-date>
<volume>66</volume>
<numero>1</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422021000100010&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422021000100010&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422021000100010&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The purpose of this study is to determine whether corporate governance (CG) and intellectual capital (IC) has an effect on the financial performance and firm value of socially responsible firms. The samples of this study were firms listed in the SRI (Socially Responsible Investment)-KEHATI Index in Indonesia Stock Exchange. This study found that CG and IC had a positive significant effect to the firm value with financial performance as the intervening variable. Further, CG and IC was found to have a direct positive significant effect on the firm value.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El propósito de este estudio es determinar si el gobierno corporativo (GC) y el capital intelectual (CI) tienen un efecto sobre el desempeño financiero y el valor firme de las empresas socialmente responsables. Las muestras de este estudio fueron empresas que figuran en el índice SRI (inversión socialmente responsable) -KEHATI de la Bolsa de Valores de Indonesia. Este estudio encontró que CG e IC tuvieron un efecto positivo significativo en el valor de la empresa con el desempeño financiero como variable interviniente. Además, se encontró que CG e IC tenían un efecto significativo positivo directo sobre el valor de la empresa.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Corporate governance (CG)]]></kwd>
<kwd lng="en"><![CDATA[Intellectual capital (IC)]]></kwd>
<kwd lng="en"><![CDATA[Value added intellectual capital (VAIC)]]></kwd>
<kwd lng="en"><![CDATA[Financial performance]]></kwd>
<kwd lng="en"><![CDATA[Firm value]]></kwd>
<kwd lng="en"><![CDATA[G30]]></kwd>
<kwd lng="en"><![CDATA[Q50]]></kwd>
<kwd lng="es"><![CDATA[Gobierno corporativo (GC)]]></kwd>
<kwd lng="es"><![CDATA[Capital intelectual (CI)]]></kwd>
<kwd lng="es"><![CDATA[Capital intelectual de valor agregado (VAIC)]]></kwd>
<kwd lng="es"><![CDATA[Desempeño financiero]]></kwd>
<kwd lng="es"><![CDATA[Valor firme]]></kwd>
<kwd lng="es"><![CDATA[G30]]></kwd>
<kwd lng="es"><![CDATA[Q50]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Abdulazeez]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Mercy]]></surname>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance and Financial Performance of Listed Deposit Money Banks in Nigeria]]></article-title>
<source><![CDATA[Journal of Accounting &amp; Marketing]]></source>
<year>2016</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Adefemi]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Hassan]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Fletcher]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate governance disclosure in Nigerian listed companies]]></article-title>
<source><![CDATA[International Research Journal of Business Studies]]></source>
<year>2018</year>
<volume>11</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>67-80</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Adeusi]]></surname>
<given-names><![CDATA[S. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Akeke]]></surname>
<given-names><![CDATA[N. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Aribaba]]></surname>
<given-names><![CDATA[F. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Adebisi]]></surname>
<given-names><![CDATA[O. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance and Firm Financial Performance : Do Ownership and Board Size Matter]]></article-title>
<source><![CDATA[Academic Journal of Interdisciplinary Studies]]></source>
<year>2013</year>
<volume>2</volume>
<numero>3</numero>
<issue>3</issue>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Al-Musali]]></surname>
<given-names><![CDATA[M. A. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Ismail]]></surname>
<given-names><![CDATA[K. N. I. K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual Capital and Its Effect on Financial Performance of Banks : Evidence from Saudi Arabia]]></article-title>
<source><![CDATA[Procedia - Social and Behavioral Sciences]]></source>
<year>2014</year>
<volume>164</volume>
<page-range>201-7</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Al-Najjar]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate governance and audit features: SMEs evidence]]></article-title>
<source><![CDATA[Journal of Small Business and Enterprise Development]]></source>
<year>2018</year>
<volume>25</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>163-79</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Andriana]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Panggabean]]></surname>
<given-names><![CDATA[R. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Effect of Good Corporate Governance and Environmental Performance on Financial Performance of the Proper Listed Company on Indonesia Stock Exchange]]></article-title>
<source><![CDATA[Binus Business Review]]></source>
<year>2017</year>
<volume>8</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Anifowose]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Abdul Rashid]]></surname>
<given-names><![CDATA[H. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Annuar]]></surname>
<given-names><![CDATA[H. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital disclosure and corporate market value: does board diversity matter?]]></article-title>
<source><![CDATA[Journal of Accounting in Emerging Economies]]></source>
<year>2017</year>
<volume>7</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>369-98</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Aras]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Aybars]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Kutlu]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Managing corporate performance]]></article-title>
<source><![CDATA[International Journal of Productivity and Performance Management]]></source>
<year>2010</year>
<volume>59</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>229-54</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Arifin]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Suhadak]]></surname>
</name>
<name>
<surname><![CDATA[Astuti]]></surname>
<given-names><![CDATA[E. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Arifin]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Influence of Corporate Governance, Intellectual Capital on Financial Performance and Firm Value of Bank Sub-Sector Companies Listed at Indonesia Stock Exchange in Period 2008-2012]]></article-title>
<source><![CDATA[European Journal of Business and Management]]></source>
<year>2014</year>
<volume>26</volume>
<page-range>159-69</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bastomi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Salim]]></surname>
<given-names><![CDATA[U.]]></given-names>
</name>
<name>
<surname><![CDATA[Aisjah]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Role of Corporate Governance and Risk Management on Banking Financial Performance in Indonesia]]></article-title>
<source><![CDATA[Jurnal Keuangan dan Perbankan]]></source>
<year>2017</year>
<volume>21</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>670-80</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bhat]]></surname>
<given-names><![CDATA[K. U.]]></given-names>
</name>
<name>
<surname><![CDATA[Chen]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Jebran]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Bhutto]]></surname>
<given-names><![CDATA[N. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate governance and firm value: a comparative analysis of state and non-state owned companies in the context of Pakistan]]></article-title>
<source><![CDATA[Corporate Governance: The International Journal of Business in Society]]></source>
<year>2018</year>
<volume>18</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>1196-206</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brahmana]]></surname>
<given-names><![CDATA[R. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Brahmana]]></surname>
<given-names><![CDATA[R. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Ho]]></surname>
<given-names><![CDATA[T. C. F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Training and Development Policy, Corporate Governance, and Firm Performance]]></article-title>
<source><![CDATA[Gadjah Mada International Journal of Business]]></source>
<year>2018</year>
<volume>20</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>59-87</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cantu]]></surname>
<given-names><![CDATA[F. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Bustani]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Molina]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Moreira]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Knowledge-Based Development Model: The Research Chair Strategy]]></article-title>
<source><![CDATA[Journal of Knowledge Management]]></source>
<year>2009</year>
<volume>13</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>154-70</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cater]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Cater]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Tangible Resources as Antecedents of a Company&#8217;s Competitive Advantage and Performance]]></article-title>
<source><![CDATA[Journal for East European Management Studies]]></source>
<year>2009</year>
<volume>14</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>186-209</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Chen]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Cheng]]></surname>
<given-names><![CDATA[S. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Hwang]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An empirical investigation of the relations-hip between intellectual capital and firms&#8217; market value and financial performance]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2005</year>
<volume>6</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ehikioya]]></surname>
<given-names><![CDATA[B. I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance Structure and Firm Performance in Developing Economics: Evidence from Nigeria]]></article-title>
<source><![CDATA[Corporate Governance: International Journal Business and Social]]></source>
<year>2009</year>
<volume>9</volume>
<page-range>231-43</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fathi]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Farahmand]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Khorasani]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of Intellectual Capital on Financial Performance]]></article-title>
<source><![CDATA[International Journal of Academic Research in Economics and Management Sciences]]></source>
<year>2013</year>
<volume>2</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Flore]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<source><![CDATA[A Resource Based Approach to Performance and Competition: An Overview of The Connections Between Resources And Competition]]></source>
<year>2000</year>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gamayuni]]></surname>
<given-names><![CDATA[R. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Effect of Intangible Asset, Financial Performane and Financial Policies on the Firm Value]]></article-title>
<source><![CDATA[International Journal of Scientific &amp; Technology Research]]></source>
<year>2015</year>
<volume>4</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ganescu]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Gangone]]></surname>
<given-names><![CDATA[A. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Methodology for Measuring Responsible Corporate Governance in Countries of Emerging Europe]]></article-title>
<source><![CDATA[The USV Annals of Economics and Public Administration]]></source>
<year>2012</year>
<volume>12</volume>
<numero>16</numero>
<issue>16</issue>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hair]]></surname>
<given-names><![CDATA[J. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Black]]></surname>
<given-names><![CDATA[W. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Babin]]></surname>
<given-names><![CDATA[B. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Anderson]]></surname>
<given-names><![CDATA[R. E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Multivariate Data Analysis]]></source>
<year>2009</year>
<edition>7</edition>
<publisher-name><![CDATA[Pearson]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Handriani]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Robiyanto]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Finance and Firm Value in The Indonesian Manufacturing Companies]]></article-title>
<source><![CDATA[International Research Journal of Business Studies]]></source>
<year>2018</year>
<volume>11</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>113-27</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Handriani]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Robiyanto]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Institutional ownership, independent board, board size, and firm performance: evidence from Indonesia]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2019</year>
<volume>64</volume>
<numero>3</numero>
<issue>3</issue>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hassan]]></surname>
<given-names><![CDATA[M. K.]]></given-names>
</name>
<name>
<surname><![CDATA[Halbouni]]></surname>
<given-names><![CDATA[S. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance, Economic Turbulance and Financial Performance of UAE Listed Firms]]></article-title>
<source><![CDATA[Studies in Economics and Finance]]></source>
<year>2013</year>
<volume>30</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hermawan]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Herlina]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Studi Interpretatif Identifikasi dan Interaksi Intellectual Capital Terhadap Kinerja Perusahaan]]></article-title>
<source><![CDATA[Jurnal Review Akuntansi dan Keuangan]]></source>
<year>2013</year>
<volume>3</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hossein]]></surname>
<given-names><![CDATA[S. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Zivar]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Impact of Intellectual Capital on The Financial Performance of Listed Companies in Tehran Stock Exchange]]></article-title>
<source><![CDATA[International Journal of Academic Research in Accounting, Finance, and Management Sciences]]></source>
<year>2014</year>
<volume>4</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>119-27</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Isshaq]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[Bokpin]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Onumah]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance, Ownership Structure, Cash Holdings, and Firm Value on the Ghana Stock Exchange]]></article-title>
<source><![CDATA[Journal of Risk Finance]]></source>
<year>2009</year>
<volume>10</volume>
<numero>5</numero>
<issue>5</issue>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jaffar]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Aziendeh]]></surname>
<given-names><![CDATA[R. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Shukor]]></surname>
<given-names><![CDATA[Z. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Rahman]]></surname>
<given-names><![CDATA[M. R. C. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Environmental Performance: Does Corporate Governance Matter?]]></article-title>
<source><![CDATA[Jurnal Pengurusan]]></source>
<year>2018</year>
<volume>52</volume>
<page-range>133-43</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kamath]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of Intellectual Capital on Financial Performance and Market Valuation of Firms in India]]></article-title>
<source><![CDATA[International Letters of Social and Humanistic Sciences]]></source>
<year>2015</year>
<volume>48</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kamukama]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Ahiauzu]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ntayi]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual Capital and Financial Performance in Uganda&#8217;s Microfinance Institutions]]></article-title>
<source><![CDATA[African Journal of Accounting, Economics, Finance, and Banking Research]]></source>
<year>2010</year>
<volume>6</volume>
<numero>6</numero>
<issue>6</issue>
</nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Khanqah]]></surname>
<given-names><![CDATA[V. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Khosroshahi]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ghanavati]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An Empirical Investigation of The Impact of Intellectual Capital on Firms Market Value and Financial Performance: Evidence from Iranian Companies]]></article-title>
<source><![CDATA[International Journal Management]]></source>
<year>2012</year>
<volume>2</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kock]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Minimum Sample Size Estimation in PLS-SEM: An Application in Tourism and Hospitality Research]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Ali]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Rasoolimanesh]]></surname>
<given-names><![CDATA[S.M.]]></given-names>
</name>
<name>
<surname><![CDATA[Cobanoglu]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<source><![CDATA[Applying Partial Least Squares in Tourism and Hospitality Research]]></source>
<year>2018</year>
<page-range>1-16</page-range><publisher-name><![CDATA[Emerald Publishing Limited]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kock]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Hadaya]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Minimum sample size estimation in PLS-SEM: The inverse square root and gamma-exponential methods]]></article-title>
<source><![CDATA[Information Systems Journal]]></source>
<year>2018</year>
<volume>28</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>227-61</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Komnenic]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Pokrajcic]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual Capital and Corporate Performance of MNCs in Serbia]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2012</year>
<volume>13</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kuo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Kao]]></surname>
<given-names><![CDATA[M.-S.]]></given-names>
</name>
<name>
<surname><![CDATA[Sakolvieng]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[On new ventures&#8217; board of directors: Formation, adjustment, and influences on internationalization]]></article-title>
<source><![CDATA[ABAC Journal]]></source>
<year>2019</year>
<volume>39</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>23-44</page-range></nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lakaba]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Robiyanto]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Evaluasi kinerja saham bertanggungjawab sosial (Studi pada saham-saham yang masuk perhitungan indeks SRI-Kehati)]]></article-title>
<source><![CDATA[Jurnal Organisasi Dan Manajemen]]></source>
<year>2018</year>
<volume>14</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>94-106</page-range></nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mai]]></surname>
<given-names><![CDATA[M. U.]]></given-names>
</name>
</person-group>
<source><![CDATA[Impact Of Dividend Policy On Company Value In Manajerial Oportunistic Behavioral Conduct And Corporate Governance Structure Empirical Study on Manufacturing Companies Go Public In Indonesian Capital Market]]></source>
<year>2010</year>
<publisher-loc><![CDATA[Semarang, Indonesia ]]></publisher-loc>
<publisher-name><![CDATA[Universitas Diponegoro]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mai]]></surname>
<given-names><![CDATA[M. U.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Mediation of CSR and Profitability on the Influences of GCG Mechanism to the Firm Value]]></article-title>
<source><![CDATA[Jurnal Keuangan dan Perbankan]]></source>
<year>2017</year>
<volume>21</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>253-64</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Marlina]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pengaruh Earning Per Share, Return On Equity, Debt To Equity Ratio Dan Size Terhadap Price To Book Value]]></article-title>
<source><![CDATA[Jurnal Ilmiah Akuntansi]]></source>
<year>2013</year>
<volume>1</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Marr]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Neely]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Why Do Firms Measure Their Intellectual Capital?]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2003</year>
<volume>4</volume>
<numero>4</numero>
<issue>4</issue>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Melo]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Determinants of corporate social performance: the influence of organizational culture, management tenure and financial performance]]></article-title>
<source><![CDATA[Social Responsibility Journal]]></source>
<year>2012</year>
<volume>8</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>33-47</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Melo]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Slack&#8208;resources hypothesis: a critical analysis under a multidimensional approach to corporate social performance]]></article-title>
<source><![CDATA[Social Responsibility Journal]]></source>
<year>2012</year>
<volume>8</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>257-69</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mukhtaruddin]]></surname>
</name>
<name>
<surname><![CDATA[Relasari]]></surname>
</name>
<name>
<surname><![CDATA[Felmania]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure on Firm Value: Empirical Study on Listed Company in Indonesia Stock Exchange]]></article-title>
<source><![CDATA[International Journal of Finance and Accounting Studies]]></source>
<year>2014</year>
<volume>2</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-10</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nahar]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Jubb]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Azim]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Risk Governance and Performance: A Developing Country Perspective]]></article-title>
<source><![CDATA[Managerial Auditing Journal]]></source>
<year>2016</year>
<volume>31</volume>
<numero>3</numero>
<issue>3</issue>
</nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nuryaman]]></surname>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Influence of Intellectual Capital on the Firm&#8217;s Value with the Financial Performance as Intervening Variable]]></article-title>
<source><![CDATA[Procedia - Social and Behavioral Sciences]]></source>
<year>2015</year>
<volume>211</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Onakoya]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ofoegbu]]></surname>
<given-names><![CDATA[D. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Fasanya]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance and Bank Performace: A Pooled Study of Selected Banks in Nigeria]]></article-title>
<source><![CDATA[European Scientific Journal]]></source>
<year>2012</year>
<volume>28</volume>
<numero>8</numero>
<issue>8</issue>
</nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Orazalin]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Mahmood]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Lee]]></surname>
<given-names><![CDATA[K. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance, Financial Crises and Bank Performance: Lessons from Top Russian Banks]]></article-title>
<source><![CDATA[International Journal of Business and Society]]></source>
<year>2016</year>
<volume>16</volume>
<numero>5</numero>
<issue>5</issue>
</nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ousama]]></surname>
<given-names><![CDATA[A. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Fatima]]></surname>
<given-names><![CDATA[A. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital and financial performance of Islamic banks]]></article-title>
<source><![CDATA[International Journal of Learning and Intellectual Capital]]></source>
<year>2015</year>
<volume>12</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Patthirasinsiri]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Wiboonrat]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring intellectual capital of science park performance for newly established science parks in Thailand]]></article-title>
<source><![CDATA[Kasetsart Journal of Social Sciences]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Paul]]></surname>
<given-names><![CDATA[G. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Impact of Corporate Governance on Financial Performance of Microfinance Banks in North Central Nigeria]]></article-title>
<source><![CDATA[International Journal of Humanities Social Sciences and Education]]></source>
<year>2015</year>
<volume>2</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Prusty]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Kumar]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Effectivity of Corporate Governance on Financial Performance of IT Companies in India with Special Reference to Corporate Board]]></article-title>
<source><![CDATA[Amity Journal of Corporate Governance]]></source>
<year>2016</year>
<volume>1</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pulic]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[MVA and VAIC Analyis of Randomly Selected Companies from FTSE 250]]></source>
<year>2000</year>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ratri]]></surname>
<given-names><![CDATA[R. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Dewi]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[The Effect of Financial Performance and Environmental Performance on Firm Value with Islamic Social Reporting (ISR) Disclosure as Intervening Variable in Companies Listed at Jakarta Islamic Index (JII)]]></source>
<year>2017</year>
<conf-name><![CDATA[ 17thAnnual Conference of the Asian Academic Accounting Association]]></conf-name>
<conf-loc> </conf-loc>
</nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Riahi&#8208;Belkaoui]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Intellectual capital and firm performance of US multinational firms: A study of the resource&#8208;based and stakeholder views]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2003</year>
<volume>4</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>215-26</page-range></nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Robiyanto]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Performance Evaluation of Stock Price Indexes in the Indonesia Stock Exchange]]></article-title>
<source><![CDATA[International Research Journal of Business Studies]]></source>
<year>2018</year>
<volume>10</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>173-82</page-range></nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Robiyanto]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Anggraeni]]></surname>
<given-names><![CDATA[A. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Nugraha]]></surname>
<given-names><![CDATA[A. K. N. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Lako]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Effect of Good Corporate Governance Mechanism on Firm Value of Indonesian Socially Responsible Firms]]></article-title>
<source><![CDATA[Quality: Access to Success]]></source>
<year>2019</year>
<volume>20</volume>
<numero>173</numero>
<issue>173</issue>
<page-range>59-63</page-range></nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sardo]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Serrasqueiro]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A European empirical study of the relationship between firms&#8217; intellectual capital, financial performance and market value]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2017</year>
<volume>18</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>771-88</page-range></nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sidharta]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Affandi]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The empirical study on intellectual capital approach toward financial performance on rural banking sectors in Indonesia]]></article-title>
<source><![CDATA[International Journal of Economics and Financial Issues]]></source>
<year>2016</year>
<volume>6</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>1247-53</page-range></nlm-citation>
</ref>
<ref id="B59">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Siminica]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ionascu]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Sichigea]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Social Performance versus Financial Performance of the Romanian Firms]]></article-title>
<source><![CDATA[Prague Economic Papers]]></source>
<year>2019</year>
<volume>28</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>49-69</page-range></nlm-citation>
</ref>
<ref id="B60">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sudibya]]></surname>
</name>
<name>
<surname><![CDATA[Arun]]></surname>
<given-names><![CDATA[D. C. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Restuti]]></surname>
<given-names><![CDATA[M. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Kinerja Keunagan sebagai Variabel Intervening]]></article-title>
<source><![CDATA[BENEFIT Jurnal Manajemen dan Bisnis]]></source>
<year>2014</year>
<volume>18</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B61">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Suhardjanto]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Purwanto]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Sari]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Setiany]]></surname>
<given-names><![CDATA[E]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate governance and social disclosure: a comparative study of listed hospitality industries in South East Asia]]></article-title>
<source><![CDATA[International Journal of Trade and Global Markets]]></source>
<year>2018</year>
<volume>11</volume>
<numero>1/2</numero>
<issue>1/2</issue>
</nlm-citation>
</ref>
<ref id="B62">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Suparno]]></surname>
</name>
<name>
<surname><![CDATA[Ramadini]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pengaruh Intellectual Capital dan Earning PerShare terhadap Nilai Perusahaan di Bursa Efek Indonesia Periode 2010-2014]]></article-title>
<source><![CDATA[Jurnal Manajemen dan Keuangan]]></source>
<year>2017</year>
<volume>6</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B63">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tuan]]></surname>
<given-names><![CDATA[N. V.]]></given-names>
</name>
<name>
<surname><![CDATA[Tuan]]></surname>
<given-names><![CDATA[N. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate Governance Structures And Performance Of Firms In Asian Markets: A Comparative Analysis Between Singapore And Vietnam]]></article-title>
<source><![CDATA[Organizations and Markets in Emerging Economies]]></source>
<year>2016</year>
<volume>7</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>112-40</page-range></nlm-citation>
</ref>
<ref id="B64">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ueasangkomsate]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Jangkot]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Enhancing the innovation of small and medium enterprises in food manufacturing through Triple Helix Agents]]></article-title>
<source><![CDATA[Kasetsart Journal of Social Sciences]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B65">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Utomo]]></surname>
<given-names><![CDATA[M. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Wahyudi]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Muharam]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Taolin]]></surname>
<given-names><![CDATA[M. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategy to improve firm performance through operational efficiency commitment to environmental friendlines: Evidence from Indonesia]]></article-title>
<source><![CDATA[Organizations and Markets in Emerging Economies]]></source>
<year>2018</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>62-85</page-range></nlm-citation>
</ref>
<ref id="B66">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vintila]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Ghergina]]></surname>
<given-names><![CDATA[S. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[An Empirical Investigation of the Relationship between Corporate Governance Mechanisms, CEO Characteristics and Listed Companies]]></article-title>
<source><![CDATA[International Business Research]]></source>
<year>2012</year>
<volume>10</volume>
<numero>5</numero>
<issue>5</issue>
</nlm-citation>
</ref>
<ref id="B67">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wahyudi]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Pangestuti]]></surname>
<given-names><![CDATA[I. R. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Laksana]]></surname>
<given-names><![CDATA[R. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Hersugondo]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Robiyanto]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Corporate social responsibility on SKI KEHATI index corporate performance: A case study]]></article-title>
<source><![CDATA[International Journal of Economics and Business Administration]]></source>
<year>2018</year>
<volume>6</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>93-104</page-range></nlm-citation>
</ref>
<ref id="B68">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zulkafli]]></surname>
<given-names><![CDATA[A. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Ahmad]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[M.]]></surname>
<given-names><![CDATA[E. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Performance of Socially Responsible Investments in Indonesia: A Study of the Sri Kehati Index (SKI)]]></article-title>
<source><![CDATA[Gadjah Mada International Journal of Business]]></source>
<year>2017</year>
<volume>19</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>59-76</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
