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Vera, Oktari
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Economics, Econometrics & Finance

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PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Amelia, Amelia; Raja Adri, Surya Satriawan; Vera, Oktari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this study was to determine the effect of Intellectual Capital on Firm Value With The Profitability As A Moderating Variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data, namely the Annual Report. The population in this study are all manufacturing companies listed on the IDX for the 2017-2019 period. The number of samples in this study were 192 samples for 3 years using purposive sampling. The analysis technique in this study used moderated regression analysis (MRA) and was performed using SPSS version 25. The results of this study indicate that the Value Added Capital Employed (VACA) affects the firm value with significant values of 0,000, Structural Capital Value Added (STVA) does not affect the firm value with significant values of 0,517. Profitability has significant effect in mediating the relationship between VACA against Firm Value with significant values of 0,003, Profitability has significant effect in mediating the relationship between STVA against Firm Value with significant values of 0,003.Keywords: Firm Value, Intellectual Capital, VACA, STVA, Profitability
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Amelia, Amelia; Raja Adri, Surya Satriawan; Vera, Oktari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of Intellectual Capital on Firm Value With The Profitability As A Moderating Variable in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data used in this research is secondary data, namely the Annual Report. The population in this study are all manufacturing companies listed on the IDX for the 2017-2019 period. The number of samples in this study were 192 samples for 3 years using purposive sampling. The analysis technique in this study used moderated regression analysis (MRA) and was performed using SPSS version 25. The results of this study indicate that the Value Added Capital Employed (VACA) affects the firm value with significant values of 0,000, Structural Capital Value Added (STVA) does not affect the firm value with significant values of 0,517. Profitability has significant effect in mediating the relationship between VACA against Firm Value with significant values of 0,003, Profitability has significant effect in mediating the relationship between STVA against Firm Value with significant values of 0,003.Keywords: Firm Value, Intellectual Capital, VACA, STVA, Profitability
PENGARUH PERTUMBUHAN EKONOMI, BELANJA MODAL DAN UKURAN PEMERINTAH TERHADAP PENGENDALIAN INTERN (STUDI EMPIRIS PADA KABUPATEN DAN KOTA PROVINSI RIAU TAHUN 2014-2019) Devi, Dini Rahma; Desmiyawati, Desmiyawati; Vera, Oktari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of economic growth, capital expenditure and size of local government of internal control. The data used in this study are secondary data. The method used for sample selection was purposive sampling. The number of samples in this study were 66 companies. Hypothesis testing in this study was carried out using the t statistical test. The data analysis technique used in this study is multiple linear regression analysis the statistical product and service solution (SPSS) version 20.0 for windows data processing software program. The results of this study indicate that economic growth and size of local government have a significant effect of internal control. Meanwhile, capital expenditure have no effect of internal control.Keyword : Internal Control, Economic Growth, Capital Expenditure and Size of Local Government
Co-Authors Amelia Amelia Desmiyawati Desmiyawati, Desmiyawati Devi, Dini Rahma Raja Adri, Surya Satriawan