Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal International Journal of Public Budgeting, Accounting and Finance
Loi, Suryaningsih
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE AND FINANCIAL PERFORMANCE ASMODERATING VARIABLE IN MANUFACTURE COMPANIESLISTEDIN THE INDONESIA STOCK EXCHANGE IN THE PERIOD OF 2012-2017 Loi, Suryaningsih
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (792.558 KB)

Abstract

The objective of this research was to examine and to analyze the influence of intellectual capital componentson firm value and to analyze financial performance capacity in moderating the correlation of intellectual capital with firm value of consumption sector in manufacturing companieslisted in the Indonesia Stock Exchange.The research used observational method in manufacture companies listed in the Indonesia Stock Exchange. The samples were taken by using purposive sampling technique. The hypothesis was tested by using multiple linear regressionanalysis with application tools.The result of this research showedthat, simultaneously, there was the influence of the variables of VACA, VAHU and STVA on firm value. Partially, the variables of  the VACA and STVA had the influence on firm value, while the variable of VAHU did not. It was also found that financial performance could not moderate the correlation of the variables of VACA and STVA with firm value while financial performance could
Co-Authors