ESENSI: JURNAL BISNIS DAN MANAJEMEN
Vol 10, No 1 (2020)

Efek Mediasi Profitabilitas: Modal Intelektual, Diversifikasi Pendapatan dan Nilai Perusahaan

Windie Yustyarani (Universitas Islam Negeri Maulana Malik Ibrahim Malang)
Indah Yuliana (UIN Maulana Malik Ibrahim Malang)



Article Info

Publish Date
24 Dec 2020

Abstract

This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results shows that intellectual capital had a positive effect on profitability and on company value, income diversification had a negative effect on profitability, while it was found to have no effect on company value, profitability had a positive effect on company value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Diversification of Revenue on Company Value.

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Journal Info

Abbrev

esensi

Publisher

Subject

Economics, Econometrics & Finance

Description

Esensi: Jurnal Bisnis dan Manajemen. The Journal published by Faculty of Economic and Business Syarif Hidayatullah State Islamic University of Jakarta. This journal focused on Accounting, Business, Economics, Finance and Management studies. The Journal is published twice a year (May and November). ...