Article Per Year (5 Year)
p-Index From 2021 - 2026
2.811
P-Index
This Author published in this journals
All Journal EKONOMIS : Journal of Economics and Business EQIEN - JURNAL EKONOMI DAN BISNIS ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Al-Buhuts (e-journal) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Ekonomi, Akuntansi dan Perpajakan
Sari Andayani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Rizki Amalia Juwandinata; Sari Andayani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7434

Abstract

This study aims to analyze how intellectual capital affects the value of companies. Intellectual capital is one of the intangible assets that has an important role in creating a competitive advantage and improving the company's performance, as well as the company's value. The variables in this study consist of intellectual capital and company value. There are three components in intellectual capital, namely value added capital employed (VACA), value Added human capital (VAHU), and structural capital value added (STVA). Meanwhile, the value of companies in this study was measured using the Tobin,s Q method. This study uses a quantitative method. The data used is secondary data in the form of annual financial report data for the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data collection technique uses the purposive sampling method and was obtained from 25 companies with a period of 5 years, so 125 sample data were collected. The analysis in this study uses the Smart PLS version 3.0 program which is used to test the relationship between intellectual capital and company value. The results of the study show that intellectual capital has an effect on the value of the company.
Co-Authors Alfian Rachmadeka Dea Kholifatur Rosidah Enjelly Talitha Callista Fitri Erliya Wati Fitriani Sandra Dewi Hilmi Wildan Afif Isnin Yulia Alfiani Rochman Jessyca Noviolita Putri Kartina Muliasari M. Adam Syafrizal Faiz Meilinda Pramesty Muhammad Faqih Riansyah Ramadhani, Nora Niza Dwi Rizki Amalia Juwandinata