CD Skripsi

Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019)

---

ABSTRACT
The purpose of this study was to determine the effect of Intellectual
Capital on Firm Value With The Profitability As A Moderating Variable in
manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data
used in this research is secondary data, namely the Annual Report. The
population in this study are all manufacturing companies listed on the IDX for the
2017-2019 period. The number of samples in this study were 192 samples for 3
years using purposive sampling. The analysis technique in this study used
moderated regression analysis (MRA) and was performed using SPSS version 25.
The results of this study indicate that the Value Added Capital Employed (VACA)
affects the firm value with significant values of 0,000, Structural Capital Value
Added (STVA) does not affect the firm value with significant values of 0,517.
Profitability has significant effect in mediating the relationship between VACA
against Firm Value with significant values of 0,003, Profitability has significant
effect in mediating the relationship between STVA against Firm Value with
significant values of 0,003.
Keywords: Firm Value, Intellectual Capital, VACA, STVA, Profitability

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

02 03. 120 (0215)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

02 03. 120 (0215)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar