Pengaruh Intellectual Capital dan Leverage terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia

Paramastri, Asri (2017) Pengaruh Intellectual Capital dan Leverage terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia. Jurnal thesis, STIE YKPN.

[img] Text
JURNAL Asri Paramastri - 121500456.pdf - Published Version

Download (1MB)

Abstract

This study aimed to analyze the effect of intellectual capital and leverage on corporate value and financial performance as an intervening variable. The population in this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2012, 2013, 21014 and 2015. The sample was taken by purposive sampling technique in order to obtain a total sample of 61 companies. Data analysis was performed by using path analysis (path analysis) with a computer program AMOS VERSION 7. Results of tests performed intellectual capital showed significant positive effect on the company's financial performance. Leverage does not significantly influence the company's financial performance. The financial performance of the company significant positive effect on firm value. Intellectual capital significant positive effect on firm value. Leverage does not significantly influence the value of the company. The financial performance of the company can’t mediate the effect of intellectual capital on firm value. The financial performance of the company can’t mediate the effect of leverage on firm value.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number PAR p 361/2017
Uncontrolled Keywords: intellectual capital, leverage, the value of the company's financial performance
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 08 Jul 2019 02:50
Last Modified: 08 Jul 2019 02:50
URI: http://repository.stieykpn.ac.id/id/eprint/240

Actions (login required)

View Item View Item