E-JURNAL AKUNTANSI
Vol 34 No 8 (2024)

Moderasi Ukuran Perusahaan dan Modal Intelektual pada Hubungan Profitabilitas dengan Nilai Perusahaan

Kadek Dwi Pramesti (Unknown)
Anak Agung Ngurah Bagus Dwirandra (Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia)



Article Info

Publish Date
11 Sep 2024

Abstract

The research aims to examine the effect of profitability on firm value with the moderating variables of firm size and intellectual capital. The population of this research is 47 mining companies listed on the Indonesia Stock Exchange in 2016–2020. The research sample used purposive sampling so that 29 companies were selected with a period of 5 years of observation, so a sample of 145 observations was obtained. The data analysis technique used Moderated Regression Analysis (MRA). This research finds that profitability, firm size and intellectual capital have a positive and significant effect on firm value. Firm size and intellectual capital can moderate the positive effect of profitability on firm value. This type of moderation includes quasi-moderation in which the two moderating variables that interact with the independent variable (profitability) are also independent variables. Keywords : Firm size, Intellectual Capital, ROE, and PBV.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...