intan puspitasari, desi (2018) pengaruh intellectual capital terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
the purpose of this research is to find out the influencet of intellectual capital on the firm value with profitability as an intervening variable in mining companies. the sample used in this research is mining companies reported financial report with rupiah currency and listed in indonesia stock exchange period 2012-2016. data obtained 64 sample. this research uses value added intellectual coeficients (vaictm) pulic model to examine the relationship between intellectual capital and the firm value with profitability as intervening variable. the main components of vaictm can be seen from the physical capital, human capital, and structural capital. the firm value is measured by price book value (pbv) and profitability is measured by return on asset (roa). this research uses linear regression to analyze data and path analysis to determine the effect of mediation. the finding shows that (1) intellectual capital didn’t has significant on firm value (2) intellectual capital has an positive significant effect on profitability (3) profitability has positive significant effect on firm value (4) profitability able to mediate relationship between intellectual capital and firm value.
| 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: | 26 Oct 2018 02:38 |
| Last Modified: | 26 Oct 2018 02:38 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3513 |
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