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All Journal Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) INVENTORY: JURNAL AKUNTANSI EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Eksplorasi Akuntansi (JEA) ACE : Accounting Research Journal JRABA Jurnal Akuntansi dan Keuangan Jurnal Manajemen dan Kewirausahaan Innovative: Journal Of Social Science Research Ekuitas Jurnal Pnedidikan Ekonomi
Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani
Departemen Akuntansi Universitas Airlangga, Surabaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Eksplorasi Akuntansi (JEA)

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Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Economic Moat dan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan yang Terdaftar di BEI Wedatama, Ceilio Marsa; Pratama, Vany Erdiyanti; Narsa, Niluh Putu Dian Rosalina Handayani
Jurnal Eksplorasi Akuntansi Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i4.2230

Abstract

This research aims to test the impact between intellectual resource and firm value with financial performance and economic moat as a mediasi variable. The population used is companies listed on kompas 100 index during 2015-2019 period, with a total sample of 147 samples according with certain criteria. This study uses path analysis and sobel test. The results of this study indicate that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on firm value through firm performance. However, economic moat is not proven to mediate the influence between intellectual capital and firm value.
Co-Authors Alfiana Fitri Dewi Murdiawati Dinda Ayu Laksmi Gunarsa, I Komang Gede Raditya Hansel, Richard I Made Narsa Kadek Pranetha Prananjaya, Kadek Pranetha Kurniadi, Risnanda Lukita, Carolyn Maharani, Husnunnida Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Olivia Nuralyza Pratama, Vany Erdiyanti Putri Wulanditya Romadhon, Fitri Sedianingsih, Sedianingsih Sriani, Dewi Stefanie Maria Natasha Nugroho Toyyibah, Ainun Tresna Adinda Regbiyantari Triana Retnosari Wedatama, Ceilio Marsa Yumna Salvatira Bibi Zunianto, Anugrah Pamungkas Wijil