Authors:

Ni Komang Sri Ariyani, Made Gede Wirakusuma

Abstract:

“This study aims to test and provide empirical evidence of the influence of intellectual capital on corporate value with financial performance as a mediation variable. Company value is measured by book value (PBV) and company financial performance is measured by return on equity (ROE). This research was conducted at pharmaceutical sub-company listed on BEI year 2012-2016. The number of samples taken as many as 40 companies, with purposive sampling method. Data collection method in this research is non-participant observation. Data analysis technique used is path analysis. The result of the analysis shows that intellectual capital has positive effect on financial performance, intellectual capital has positive effect on firm value, financial performance has positive effect on firm value and test result stated that financial performance is able to mediate relationship between intellectual capital at firm value. Keywords: intellectual capital, firm value, financial performance”

Keywords

intellectual capital, firm value, financial performance

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-41543

Published

2018-09-19

How To Cite

ARIYANI, Ni Komang Sri; WIRAKUSUMA, Made Gede. Pengaruh Modal Intelektual Pada Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Mediasi.E-Jurnal Akuntansi, [S.l.], v. 25, n. 1, p. 464 - 496, sep. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-41543. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i01.p18.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 25 No 1 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License