Jurnal Akuntansi
Vol. 27 No. 3 (2023): September 2023

Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability

Leny Suzan (Faculty of Economic and Business, Telkom University, Bandung)
Nurul Izza Ramadhani (Faculty of Economic and Business, Telkom University, Bandung)



Article Info

Publish Date
08 Sep 2023

Abstract

Firm value is the main component of the company in making decisions related to its financial performance. This study examines the simultaneous and partial effects of intellectual capital, managerial ownership, and profitability on firm value. The sample of this investigation is the non-cyclical consumer companies sector listed on the Indonesia Stock Exchange (IDX) in the 2018 to 2021 periods. The sampling technique used was purposive sampling, so there were 76 samples from 23 companies in the consumer non-cyclical sector. The analytical method used is panel data regression, which is analyzed using Eviews 12. The results showed that intellectual capital, managerial ownership, and profitability simultaneously and partially influence firm value. This indicates that the company needs good management guided by the factors that affect its value. Therefore, this study has implications for maximizing companies' financial performance in the consumer non-cyclical sector.

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Journal Info

Abbrev

EJA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...