Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting
Rio Ahmad Junaedi
FKIP, Universitas PGRI Madiun Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables? Rio Ahmad Junaedi; Elva Nuraina; Nur Wahyuning Sulistyowati Nur
Ilomata International Journal of Tax and Accounting Vol 1 No 2 (2020): April 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.372 KB) | DOI: 10.52728/ijtc.v1i2.78

Abstract

This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in the property and real estate sub-sector companies which is quantitative research by applying hypothesis testing and conducting path analysis using linear regression. To test the influence of mediation in this study applying the Sobel test with the results of financial performance cannot mediate the relationship of intellectual capital and firm value because financial performance is not the only factor that influences the movement of company values, and intellectual capital itself is a factor that cannot be measured directly different from financial performance.
Co-Authors Elva Nuraina Nur Wahyuning Sulistyowati Nur