Pengaruh modal intelektual dan pengungkapan modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening

Riani, Avridha (2023) Pengaruh modal intelektual dan pengungkapan modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Avridha Riani (41183403180077)
The Effect of Intellectual Capital and Disclosure of Intellectual Capital on Firm Value
with Financial Performance as an Intervening Variable
XII + 84 pages + 1 image + 2022 + 10 attachments
Keywords: Intellectual Capital, Disclosure of Intellectual Capital, Financial
Performance and Company Value.
This study aims to determine whether intellectual capital, disclosure of
intellectual capital, and financial performance affect firm value. In this study the
independent variables used were intellectual capital, disclosure of intellectual capital
and the intervening variable used was financial performance. Meanwhile, the
dependent variable is firm value.
The analytical method used in this study, namely the Classical Assumption Test
and Regression Test Path Analysis with the SPSS 20 software application. The type of
data used is secondary data on primary consumer companies taken through the official
website of the Indonesia Stock Exchange, namely www.idx.co.id and a sampling
technique using purposive sampling with an observation period from 2019-2021, so
that a sample of 23 companies was obtained.
Based on the results of direct testing, intellectual capital and disclosure of
intellectual capital have a significant positive effect on firm value. Meanwhile, the
results of indirect testing of intellectual capital and disclosure of intellectual capital
through financial performance do not have a significant effect on firm value. For this
reason, it is hoped that future researchers can add other independent variables that
are not used in this study.
References: 41 (1973 – 2022)

Item Type:	Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1))
Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi:	Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Tama, Annafi Indra 0427068706
Subjects:	Perpajakan
Faculty:	Fakultas Ekonomi > Akuntansi S1
Depositing User:	Miss Avridha Riani
Date Deposited:	24 Feb 2023 07:08
Last Modified:	24 Feb 2023 07:08
URI:	http://repository.umindonesia.ac.id/id/eprint/2377

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