Pengaruh Modal Intelektual terhadap Nilai Perusahaan dengan Economic Moat dan Kinerja Perusahaan sebagai Variabel Mediasi pada Perusahaan yang Terdaftar di BEI

Wedatama, Ceilio Marsa
Pratama, Vany Erdiyanti
Narsa, Niluh Putu Dian Rosalina Handayani

Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 4 (2024): Jurnal Eksplorasi Akuntansi (JEA)

This research aims to test the impact between intellectual resource and firm value with financial performance and economic moat as a mediasi variable. The population used is companies listed on kompas 100 index during 2015-2019 period, with a total sample of 147 samples according with certain criteria. This study uses path analysis and sobel test. The results of this study indicate that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on firm value through firm performance. However, economic moat is not proven to mediate the influence between intellectual capital and firm value.