Pengaruh modal intelektual dan pengungkapan modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening

Riani, Avridha (2023) Pengaruh modal intelektual dan pengungkapan modal intelektual terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

Avridha Riani (41183403180077) The Effect of Intellectual Capital and Disclosure of Intellectual Capital on Firm Value with Financial Performance as an Intervening Variable XII + 84 pages + 1 image + 2022 + 10 attachments Keywords: Intellectual Capital, Disclosure of Intellectual Capital, Financial Performance and Company Value. This study aims to determine whether intellectual capital, disclosure of intellectual capital, and financial performance affect firm value. In this study the independent variables used were intellectual capital, disclosure of intellectual capital and the intervening variable used was financial performance. Meanwhile, the dependent variable is firm value. The analytical method used in this study, namely the Classical Assumption Test and Regression Test Path Analysis with the SPSS 20 software application. The type of data used is secondary data on primary consumer companies taken through the official website of the Indonesia Stock Exchange, namely www.idx.co.id and a sampling technique using purposive sampling with an observation period from 2019-2021, so that a sample of 23 companies was obtained. Based on the results of direct testing, intellectual capital and disclosure of intellectual capital have a significant positive effect on firm value. Meanwhile, the results of indirect testing of intellectual capital and disclosure of intellectual capital through financial performance do not have a significant effect on firm value. For this reason, it is hoped that future researchers can add other independent variables that are not used in this study. References: 41 (1973 – 2022)

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