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All Journal EKSPANSI Jurnal Abdimas Sangkabira Jurnal Difusi Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Journal of Comprehensive Science ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Arry Irawan, Arry
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.
Co-Authors Afriady, Arif Apriliani, Kiki Rizki Dahtiah, Neneng Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Fiesty Utami Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Imanina Burhany , Dian Ishak, Jouzar Farouq Mochamad Umar Mai Mulyandani, Vina citra Novianty, Ira Nugraha, Arie Apriadi Putra, Sugih Sutrisno Riauli Susilawaty Hutapea Sembiring, Etti Ernita Setiawan Setiawan Supriatna, Iyeh Suwondo, Sulistia Tripuspitorini, Fifi Afiyanti Trisyanto Surya, Rendra Unsriyani, Enci Yanti Rufaedah, Yanti Yeti Apriliawati, Yeti