PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KESEMPATAN INVESTASI (INVESTMENT OPPORTUNITY SET) SEBAGAI VARIABEL PEMODERASI

Yonatan, Laurensia Chatarina (2016) PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KESEMPATAN INVESTASI (INVESTMENT OPPORTUNITY SET) SEBAGAI VARIABEL PEMODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to test whether the investment opportunity set moderate the relationship of intellectual capital on firm value. The data used in this study are all companies on the Indonesia Stock Exchange in 2013-2015. Of the 526 companies listed on the Indonesia Stock Exchange as many as 229 companies were taken as samples by using purposive sampling method. Measurement model of intellectual capital is measured using a Pulic’s model, that using Value Added Intellectual Coefficient (VAIC). The investment opportunity set is measured using the capital expenditure to book value of assets and corporate value measured using Tobin's Q. The results showed that the investment opportunity set wasn’t moderate the relationship between intellectual capital on firm value. Keywords : intellectual capital, firm value, investment opportunity set

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: intellectual capital ; firm value ; investment opportunity set
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 23 May 2022 04:57
Last Modified: 23 May 2022 04:57
URI: http://eprints.ukmc.ac.id/id/eprint/7866

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