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Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016)

This study aims to test empirically the influence of intellectual capital application to corporate value with financial performance as an intervening variable at LQ 45 companies listed on Indonesia Stock Exchange 2012-2016.
The population of this research is LQ 45 company listed in Indonesia Stock Exchange period of 2012 until 2016 with total sample as many as 26 companies. Data analysis technique in this research using the Variance Based SEM approach or better known as Partial Least Square, with SmartPLS 3.0 software SmartPLS3.0
The results show that intellectual capital (VACA,VAHU,STVA) has effect to firm’s value proxied with PBV and MtBV. Intellectual capital has effect to financial performing proxied with ROE,ROA and ROI. Financial performing has effect to firm’s value proxied PBV and MtBV. Intellectual capital has effect to firm’s value with financial performing as an intervenig variable.

Keyword:Intellectual Capital,Financial Performing, Firm’s Value

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 127 (0029)
10 07. 127 (0029)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 127 (0029)
Penerbit
Pekanbaru : Universitas Riau – Pasca Sarjana – Akuntansi.,
Deskripsi Fisik
x, 117 hlm.;ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
10 07. 127 (0029)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
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Pernyataan Tanggungjawab
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