E-Jurnal Akuntansi
Vol. 34 No. 8 (2024)

Moderation of Firm Size and Intellectual Capital on the Effect of Profitability on Firm Value

Kadek Dwi Pramesti (Faculty of Economics and Business, Universitas Udayana, Indonesia)
A.A Ngurah Bagus Dwirandra (Faculty of Economics and Business, Universitas Udayana, Indonesia)



Article Info

Publish Date
03 Aug 2026

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.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...