Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH INTELEKTUAL KAPITAL, STRUKTUR MODAL, DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Rosada, Amrina (Unknown)
Hertati, Lesi (Unknown)
Munandar, Aris (Unknown)



Article Info

Publish Date
09 Sep 2024

Abstract

The company's value is a performance indicator displayed in the form of stock prices formed by the supply and demand in the capital market, representing society's assessment of the company's performance. This research aims to examine the influence of intellectual capital, capital structure, and corporate governance on the company's value. This study is a quantitative descriptive type, with data sourced from the distribution of questionnaires. A total of 40 respondents were successfully gathered by distributing questionnaires to employees of PT. Telaga Hikmah Ogan Komering Ilir, South Sumatra, Indonesia. This research used purposive sampling technique. The analysis technique employed was quantitative analysis based on the questionnaire distribution results. The analysis results indicate that individually, with a significance value (sig) of intellectual capital (0.014), capital structure (0.001), and corporate governance (0.001) each has a positive and significant effect on the increase in company value with a value (prob < alpha = 0.05). Furthermore, simultaneously, the intellectual capital, capital structure, and corporate governance variables together have a positive impact on the increase in company value (prob < alpha = 0.05).

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...