Authors:

Ni Made Ayu Dwi Fitriasari, Maria Mediatrix Ratna Sari

Abstract:

“This study aims to determine the effect of intellectual capital on firm value and financial performance as an intervening variable. This research was conducted on banking companies listed on the Indonesia Stock Exchange in 2014-2016, namely as many as 43 companies. Samples were taken using non-probability sampling techniques with purposive sampling method, so that 33 companies were selected with 99 total observations. Data analysis techniques use path analysis techniques. The results of the analysis prove that companies that are able to process intellectual capital well will affect financial performance, companies that are able to process intellectual capital well will affect the value of the company, companies that are able to process financial performance well will affect company value, and financial performance is able to mediate the relationship between intellectual capital in the value of the company. Keywords :Intellectual capital, company value, financial performance”

Keywords

:Intellectual capital, company value, financial performance

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PDF:

https://jurnal.harianregional.com/akuntansi/full-44316

Published

2019-03-11

How To Cite

FITRIASARI, Ni Made Ayu Dwi; RATNA SARI, Maria Mediatrix. Pengaruh Intellectual Capital Pada Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening.E-Jurnal Akuntansi, [S.l.], v. 26, n. 3, p. 1717 - 1740, mar. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-44316. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i03.p02.

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Issue

Vol 26 No 3 (2019)

Section

Articles

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