EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)

Profitability Analysis and Asset Structure Against Company Value with Intellectual Capital as Moderation

Retno Fuji Oktaviani (Universitas Budi Luhur, Jakarta)



Article Info

Publish Date
19 Sep 2022

Abstract

This study aims to analyse the effect of profitability and Asset Structure on the Value of Companies with Intellectual Capital as Moderation of Empirical Studies on Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2020 Period. The total population are 32 companies, and the sampling technique with purposive sampling collected sample was 16 companies. This research used analysis multiple linear regression with moderation variable. Statistical software for calculated data is Rstusio. The results showed that profitability and asset structure proved to have an influence on firm value. Variable intellectual capital moderating has also been shown to have a moderate effect on profitability and asset structure on firm value.

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Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...