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Yuhana, Yuyun
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Economics, Econometrics & Finance

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MODERATING EFFECT OF PROFITABILITY: ANALYSIS ON ENVIRONMENTAL CERTIFICATION, FINANCIAL PERFORMANCE, AND MARKET REACTION Ridwan, Ridwan; Yuhana, Yuyun
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.11356

Abstract

Companies have good credibility to encourage investors to invest their capital. This is based on the company's success which can be seen from the company's performance. The company's performance can be measured from financial performance. Therefore, this research aims at revealing the influence of Intellectual Capital on Company Value with Financial Performance as an Intervening Variable in LQ45 Companies listed on the BEI in 2014-2018. This research used descriptive and verification quantitative methods. The research was conducted in 17 companies based on a purposive sampling technique with an observation period of five years. The result of the analysis was that the calculated t was greater than the t table. Thus, it showed that there was an influence of intellectual capital on company value with Financial Performance (ROE) not being able to mediate the influence of Intellectual Capital on Company Value.
Co-Authors Ridwan, Ridwan