Pengaruh Intellectual Capital dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perbankan Yang Terdaftar di BEI Tahun 2017-2021): (Studi Kasus Pada Perbankan Yang Terdaftar di BEI Tahun 2017-2021)

Alveno Prakoo Nugroho (Universitas Sarjanawiyata Tamansiswa)
Risal Rinofah (Universitas Sarjanawiyata Tamansiswa)
Ratih Kusumawardhani (Universitas Sarjanawiyata Tamansiswa)

Jurnal Istiqro'
Vol. 9 No. 2 (2023): Juli 2023

This study aims to determine the impact of intellectual capital and size on the value of banking companies listed on the Indonesian stock exchange during the period 2017-2021, with the intervention variable being financial performance. This study uses a quantitative method. This study includes all companies listed on the Indonesia Stock Exchange from 2017 to 2021, using a sampling method. This study used SPSS v22 multiple regression and path analysis methods. The results of this study show that: The effect of capital on firm value can be reduced by including financial performance as a secondary variable; the effect of size on value cannot be reduced by using financial performance as a secondary variable.