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PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRMS VALUE MELALUI FINANCIAL PERFORMANCE

HARRYMAN, VICKY and Marchyta, Nony Kezia and MERUNG, HARLI MONIKASIUS (2024) PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRMS VALUE MELALUI FINANCIAL PERFORMANCE. Jurnal Innovative, 21 (1). pp. 30-40.

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      Abstract

      The purpose of this study was to determine the effect of intellectual capital on firms value through financial performance in companies belonging to the consumer goods industry sector on the Indonesia Stock Exchange in 2017 - 2019. This research is a quantitative study with 45 companies belonging to the consumer goods industry sector as research samples. This study uses panel data, so the total observation period is 135. The data analysis technique uses Partial Least Square. The results showed a positive effect of intellectual capital on firms value, a positive effect of intellectual capital on financial performance, a positive effect of financial performance on firms value, and a positive effect of intellectual capital on firms value through financial performance.

      Item Type: Article
      Uncontrolled Keywords: Intellectual capital, financial performance, firms value, consumer goods industry sector.
      Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
      H Social Sciences > HG Finance
      Divisions: Faculty of Economic > Business Management Program
      Depositing User: Admin
      Date Deposited: 14 Aug 2024 19:12
      Last Modified: 19 Sep 2024 05:09
      URI: https://repository.petra.ac.id/id/eprint/21346

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