Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Kontigensi: Jurnal Ilmiah Manajemen Tedc
Retno Paryati
Unknown Affiliation
Religion Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Veterinary

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Role of Financial Performance as Intellectual Capital Mediation Variable on Company Value in Pharmaceutical Sub Sector Companies Retno Paryati
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4417

Abstract

This study aims to determine the effect of intellectual capital on firm value in the pharmaceutical sub-sector listed on the Stock Exchange with financial performance as an intervening variable. The independent variable used in this study is intellectual capital as measured by the value added intellectual coefficient (VAIC). The dependent variable in this study is firm value measured using price to book value (PBV), while financial performance as an intervening variable is measured using return on assets (ROA). The sample used in this study were 8 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. This study uses a quantitative approach with hypothesis testing using simple linear regression analysis methods, multiple linear regression analysis. To test the effect of mediation, the Sobel test was used. The results showed that (1) intellectual capital had no significant effect on financial performance. (2) intellectual capital has a significant effect on the level of firm value. (3) financial performance has no significant effect on the level of firm value. (4) Sobel test results show that financial performance cannot mediate intellectual capital on firm value.
Co-Authors Acep Edison Ari Purno Wahyu Wibowo