Pengaruh intellectual capital terhadap nilai perusahaan dengan profitabilitas Sebagai variabel moderasi

Lestari, Dessianti Ayu Astika (2018) Pengaruh intellectual capital terhadap nilai perusahaan dengan profitabilitas Sebagai variabel moderasi. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The pupose of this study is to analyze the influence of intellectual capital on firm value with profitability as moderating variable. This study shows that intellectual capital as a independent variable, firm value as a dependent variable and profitability as a moderating variable. The population in this study is mining companies listed at Indonesia Stock Exchange from 2013 to 2017. The sample of this study is taken using purposive sampling that is sampling from the population based on certain criteria, and the total samples of 79 companies with the period of 2013 to 2017. The data analysis techniques in this study is a simple regression analysis techniques and Moderating Regression Analysis (MRA) with help of SPSS for windows 23.00. Result showed that intellectual capital had effect on firm value and profitability could moderate the influence of of intellectual capital on firm value. Key Word : intellectual capital, firm value and profitability

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 10 Jan 2019 03:29
Last Modified: 10 Jan 2019 03:29
URI: http://eprints.perbanas.ac.id/id/eprint/3816

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