Jurnal Riset Akuntansi Terpadu
Vol 15, No 2 (2022)

Does Profitability, Firm Size, and Intellectual Capital Affect Firm Value?

Dewi Kurnia Sari (Muhammadiyah University of Sidoarjo)
Sigit Hermawan (Muhammadiyah University of Sidoarjo)
Hadiah Fitriyah (Muhammadiyah University of Sidoarjo)
Nurasik Nurasik (Muhammadiyah University of Sidoarjo)



Article Info

Publish Date
09 Dec 2022

Abstract

The purpose of this study is to determine the effect of profitability, company size and intellectual capital on firm value. This type of research is a quantitative research. Researchers use secondary data and data collection using the documentation method. The population of this study are pharmaceutical companies from 2016 to 2021. The sampling technique is purposive sampling and the sample of this research are 10 companies. Different from previous studies using SPSS and eviews, this study uses partial least squares (PLS) to analyze data. Based on the results of this study, it proves that profitability, company size and intellectual capital have an effect on firm value. This means that there is an increase in profitability, company size and intellectual capital can affect a value in the company. Companies can use the results of this research to develop strategies that can increase the value of the company.

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Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...