Academia Open
Vol 5 (2021): December

The Effect of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable

Rosi Adisciya Saffitri (Universitas Muhammadiyah Sidoarjo)
Eny Maryanti (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
26 Dec 2021

Abstract

This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable (study of companies listed on the Indonesia Stock Exchange for the 2016-2019 period). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 banking companies listed on the IDX in the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is PLS (Partial Least Square) 3.2. The results of this study indicate that Intellectual Capital (X) has an effect on Firm Value (Y), Intellectual Capital (X) has an effect on Financial Performance (Z), Financial Performance (Z) has an effect on Firm Value (Y), Intellectual Capital (X) has an effect on to Firm Value (Y) with financial performance (Z) as the Intervening variable.

Copyrights © 2021






Journal Info

Abbrev

acopen

Publisher

Subject

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Description

Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This ...