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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Rosi Candra Sapitri
Jurusan Manajemen Bisnis, Politeknik Negeri Batam
Economics, Econometrics & Finance

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Pengaruh Intellectual Capital terhadap Nilai Perusahaan Nanik Lestari; Rosi Candra Sapitri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.81

Abstract

This study aimed to analyze the effect of intellectual capital on firm value. Intellectual capital measured in this study with the Pulic model (1998). Firm Value measured by Tobin's Q Control variables used in the study is size, leverage, and growth. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Samples were selected using purposive sampling method with sample 252 (firm – years). This study uses multiple regression analysis and descriptive statistics for the analysis of the data processed by the program eviews 8.0. The results of this study is intellectual capital (VAIC/value added intellectual coefficient) does not affect on firm value. The control variables such as size, leverage, and growth was also not significantly affect on firm value.
Co-Authors Nanik Lestari, Nanik