INTELLECTUAL CAPITAL ON FIRM VALUE THROUGH FINANCIAL PERFORMANCE

A. Ratna, Sari Dewi and Gunawan, Gunawan and Ahmad, Firman and Ridwan, Ridwan and Daniel, Nemba Dambe (2022) INTELLECTUAL CAPITAL ON FIRM VALUE THROUGH FINANCIAL PERFORMANCE. Atestasi : Jurnal Ilmiah Akuntansi, 5 (2). pp. 634-653. ISSN 2621-1505

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Abstract

This study aims to analyze the effect of intellectual capital on firm value through financial performance. This research was conducted at National Foreign Exchange Private Commercial Banks listed on the Indonesia Stock Exchange during the observation period from 2019 to 2021 and involved
ten banks using a purposive sampling method. Data were analyzed using panel data regression and path analysis. The results show that human capital efficiency has a significant negative effect on financial performance; structural capital efficiency capital and employed efficiency have a significant positive effect on financial performance; human capital efficiency, capital employed efficiency, and
financial performance have a significant positive effect on firm value; structural capital efficiency has a significant negative effect on firm value; human capital efficiency and capital employed efficiency have a significant negative effect on firm value through financial performance; structural capital efficiency has a significant positive effect on firm value through financial performance

Item Type: Article
Subjects: 600 – Teknologi (Ilmu Terapan) > 650 Manajemen dan hubungan masyarakat > 657 Akuntansi
Divisions: Artikel Jurnal
Depositing User: Nursamsi Nobel
Date Deposited: 11 Apr 2023 02:25
Last Modified: 06 Jun 2023 00:47
URI: http://repository.nobel.ac.id/id/eprint/705

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