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p-Index From 2021 - 2026
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All Journal TOFEDU: The Future of Education Journal
N.S.T, M. Falah H.R.
Unknown Affiliation
Education Languange, Linguistic, Communication & Media Mathematics Other

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The Influence of Intellectual Capital and Firm Size on Firm Value with ROA as an Intervening Variable in Sinar Mas Group Companies Listed on the IDX N.S.T, M. Falah H.R.; Kurnianingsih, Heny Triastuti; Rangkuti , Lusi Elviani
The Future of Education Journal Vol 5 No 2 (2026): IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i2.1774

Abstract

This study aims to analyze the influence of Intellectual Capital and Firm Size on Firm Value, with Return on Assets (ROA) as an intervening variable, in Sinar Mas Group companies listed on the Indonesia Stock Exchange (IDX). Methodology: This research employed a quantitative approach using path analysis through two regression models. Findings: The results indicate that Intellectual Capital and Firm Size have a positive and significant effect on ROA. Furthermore, Intellectual Capital, Firm Size, and ROA are proven to have a positive and significant effect on Firm Value. ROA also serves as a mediating variable that strengthens the indirect influence of Intellectual Capital and Firm Size on Firm Value. These findings suggest that profitability plays a crucial role in increasing the company's market value and bridging the relationship between internal company characteristics and firm value.
Co-Authors Ningsih, Heny Triastuti Kurnia Rangkuti , Lusi Elviani