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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Resona : Jurnal Ilmiah Pengabdian Masyarakat Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi SENTRALISASI JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Akuntansi dan Keuangan Jurnal Bisnis, Manajemen & Ekonomi Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research Jurnal Pengabdian Kepada Masyarakat Kalam Journal of Society, Community and Business Development
Ira Hapsari
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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THE INFLUENCE OF INTELLECTUAL CAPITAL AND CAPITAL STRUCTURE ON COMPANY VALUE WITH PROFITABILITY AS A MODERATION VARIABLE Yulia Sukma Asih; Ira Hapsari; Hadi Pramono; Edi Joko Setyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 5 (2026): October (ON-PROGRESS)
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21816756

Abstract

This study aims to analyze the influence of intellectual capital and capital structure on the value of the company with profitability as a moderation variable. The study uses a quantitative approach with secondary data obtained from the financial statements of companies in the conventional banking sector listed on the Indonesia Stock Exchange for the period 2020–2024. The research sample was selected using the purposive sampling method and analyzed using panel data regression and Moderated Regression Analysis (MRA). The results of the study show that intellectual capital does not affect the value of the company but the capital structure has a positive effect on the value of the company. Profitability has been shown to strengthen the influence of intellectual capital on company value, but it is unable to moderate the influence of capital structure on company value. These findings indicate that effective management of intellectual resources and proper capital structure policies can increase the value of a company. The results of the research are expected to be a reference for company management and investors in making decisions related to increasing the company's value.
Co-Authors Aldena Selavi Amelia Nabila Afra Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Astika Nurul Hidayah Attamimi, Zeehan Fuad Bima Cinintya Pratama Depriska Lailatul Aroof Dhanti, Kurnia Ritma Dhea Vania Dominique Pijoh Edi Joko Setyadi Eka Sulistyaningsih Erna Handayani Erny Rachmawati Faizah Diah Hayuningtyas Fatimah Nafisati Nugraheni Fitriati, Azmi Hadi Pramono Hardiyanto Wibowo Hariyanto Wibowo Herlina Herlina Iis Ismatul Chotimah Ika Yustina Rahmawati Inayati, Nur Isna Irawan Randiprakarsa Iwan Fakhruddin Liana Mariam Ulfa M. Zaeni Lathif Mudjiyanti, Rina Muhammad Fikri Arrafi Mukhlis Prasetyo Aji Mukti Agung Wibowo Mukti Agung Wibowo Nanda Agustina Novi Dirgantari Nur Isna Inayanti Pramurindra, Rezky Purnadi Purnadi Rifka Arofah Rizal Nurlail Akbar Safitri Mukaromah Sharla Aurellia Beryl Silvia Mutiara Prihanta Siti Nur Azizah Suryo Budi Santoso Tiara Meilan Putri Tiara Pandansari Tukhfatul Aeny Via Nurul Izzah Vienka Ferenzha Salsabilla Wanda Nugroho Yanuarto Wima D Pragusta Yeni Shofiyatun Yulia Sukma Asih