PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAN MELALUI KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING

Leonardi, Tasya kristin (2018) PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAN MELALUI KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study aims to determine the effect of intellectual capital on firm value through financial performance as an intervening variable. The population in this study are companies in hotel, restaurant, and tourism sector listed in Indonesia Stock Exchange (BEI) which publish financial statements period 2012-2017, with sample amount 72 companies. Sampling method using purposive sampling. The independent variable used in this study is intellectual capital as measured by VAIC. The dependent variable in this study is firm value as measured by the Price to Book Value (PBV). The intervening variable used in this study is financial performance as measured by the Return on Assets (ROA). Based on hypothesis testing with path analysis method using SPSS version 23 program obtained the result that intellectual capital positive effect significantly to firm value through financial performance as an intervening variable. Keywords: intellectual capital, firm value, financial statements.

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