Mediation Effect of Financial Performance on The Influence of Intellectual Capital on Firm Value

Jurnal Ilmiah Akuntansi dan Keuangan

View Publication Info
 
 
Field Value
 
Title Mediation Effect of Financial Performance on The Influence of Intellectual Capital on Firm Value
 
Creator Khusnah, Hidayatul
Anugraini, Mardiyah
 
Description This study aims to determine the mediating effect of financial performance on the effect of intellectual capital on firm value. This research was conducted at companies incorporated in LQ-45 listed on the Indonesian stock exchange. The sample of this research is the financial statements of companies incorporated in LQ-45 in the 2014-2019 period that publish financial statements continuously. Analysis of the data in this study using SEM-PLs using WarpPLs 6.0 software. The results of this study indicate that VACA, VAHU and STVA have a positive effect on firm value. In addition, this study also found that of the three intellectual capital proxies, only VACA and STVA had a positive effect on financial performance, while VAHU did not support the research hypothesis because it had a negative effect on financial performance. Further findings show that financial performance mediates the effect of VACA and STVA on firm value.
 
Publisher P4M STIE Putra Bangsa
 
Date 2021-06-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/743
10.32639/jiak.v10i2.743
 
Source Jurnal Ilmiah Akuntansi dan Keuangan; Vol 10 No 2 (2021): JIAK; 106-114
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan; Vol 10 No 2 (2021): JIAK; 106-114
2580-510X
2548-9453
10.32639/jiak.v10i2
 
Language eng
 
Relation http://journal.stieputrabangsa.ac.id/index.php/jiak/article/view/743/451
 
Rights Copyright (c) 2021 Jurnal Ilmiah Akuntansi dan Keuangan
 

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