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All Journal Jurnal Paradigma Akuntansi
Yehezkiel Iwan Kurniawan, Hendro Lukman
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRM VALUE DENGAN CAPITAL STRUCTURE SEBAGAI VARIABEL MEDIASI Yehezkiel Iwan Kurniawan, Hendro Lukman
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.613 KB) | DOI: 10.24912/jpa.v2i3.9522

Abstract

The purpose of this research is to obtain empirical evidence about the effects of Intellectual Capital on Firm Value using Capital Structure as mediating variabel. The research is conducted by taking 79 samples from manufacturing companies subsector food and beverage which announce their financial statements from 2014 to 2018. Statistical Package for the Social Sciences (SPSS) ver. 24 and smartPLS 3.0 are used to analyze data. The results show that Intellectual Capital have a significant influence on Firm Value. Besides, Capital Structure can mediating the effect of Intellectual Capital on Firm Value, although it reduces the influence of IC directly.
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