Intellectual Capital Mempengaruhi Nilai Perusahaan Melalui Kinerja Keuangan

Endang Ruhiyat, . (2014) Intellectual Capital Mempengaruhi Nilai Perusahaan Melalui Kinerja Keuangan. Jurnal Ilmiah Akuntansi Universitas Pamulang, 2 (4). pp. 418-449. ISSN 2339-0867

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Abstract

The purpose of this study was to explain the effect of Intellectual Capital of the Company's value through corporate performance. The population in this study are all companies whose shares are listed on the Indonesia Stock Exchange on sectors Jakarta Islamic Index (JII) during the study period in 2011 up to 2013. There are 30 companies as population in this study . The companies population is in the sector of Jakarta Islamic Index (JII). Selection of the sample in this study using purposive sampling technique, the sample collection techniques with particular consideration. The study states that the Intellectual Capital significant negative effect on the financial performance (ROE). Financial performance (ROE) significant positive effect on firm value (PBV). Intellectual capital is directlyhas positive effect not significant on firm value. Financial performance (ROE) as an intervening variable is able to mediate the relationship between Intellectual Capital and the value of the company. Financial performance (ASR) as an intervening variable is able to mediate the relationship between Intellectual Capital and the value of the company. Financial performance (EPS) as an intervening variable is able to mediate the relationship between Intellectual Capital and the value of the company and significant positive effect Keywords: Intelectual Capital, Company's Value,Corporate Performance

Item Type: Article
Subjects: H Social Sciences > HC Economic History and Conditions
Depositing User: Admin Perpustakaan UNPAM
Date Deposited: 22 Dec 2015 03:31
Last Modified: 06 Dec 2016 03:28
URI: http://eprints.unpam.ac.id/id/eprint/955

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