Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables?

Ilomata International Journal of Tax and Accounting

View Publication Info
 
 
Field Value
 
Title Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables?
 
Creator Rio Ahmad Junaedi
Elva Nuraina
Nur, Nur Wahyuning Sulistyowati
 
Subject Intellectual Capital
Company Value
Financial Performance
 
Description This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in the property and real estate sub-sector companies which is quantitative research by applying hypothesis testing and conducting path analysis using linear regression. To test the influence of mediation in this study applying the Sobel test with the results of financial performance cannot mediate the relationship of intellectual capital and firm value because financial performance is not the only factor that influences the movement of company values, and intellectual capital itself is a factor that cannot be measured directly different from financial performance.
 
Publisher Ilomata International Journal of Tax and Accounting
 
Date 2020-03-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ilomata.org/index.php/ijtc/article/view/78
 
Source Ilomata International Journal of Tax and Accounting; Vol 1 No 2 (2020): March 2020; 115-121
2714-9846
2714-9838
 
Language eng
 
Relation https://www.ilomata.org/index.php/ijtc/article/view/78/60
 
Rights Copyright (c) 2020 Ilomata International Journal of Tax and Accounting
https://creativecommons.org/licenses/by-sa/4.0
 

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