Ari Gunawan, Muhammad
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Pengaruh Intellectual Capital, Leverage dan Profitabilitas Terhadap Nilai Perusahaan (Pada Perusahaan yang Terdaftar Pada Indeks LQ45 2019-2021) Ari Gunawan, Muhammad; Utami Lestari, Tri
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.38731

Abstract

This study aims to determine the effect of Intellectual Capital, Leverage and Profitability on Firm Value in companies listed on the LQ45 index for 2019-2021. This study uses a quantitative method based on descriptive research objectives. The data collection method in this study was unobtrusive observation or non-reactive method. The results of the study show that Intellectual Capital, Leverage and Profitability have a simultaneous effect on firm value of 59.25%. Each of the Intellectual Capital, Leverage and Profitability variables has a partial positive effect on company value in companies listed in the LQ45 index for 2019-2021. Keyword: Intellectual Capital, Leverage, Profitability and Corporate Value