The Influence of Intellectual Capital On the Firm’s Value with Profitability as Intervening Variable (Empirical Study on Banking Subsector Companies Listed on the Indonesia Stock Exchange (IDX) of the year 2017-2019)
Main Article Content
Abstract
The purpose of this study was to determine the effect of intellectual capital on firm’s value with profitability as an intervening variable. Intellectual capital is calculated using Pulic's calculation model. The number of samples in this study were 81 financial statements of 27 banking subsector companies listed on the Indonesia Stock Exchange (IDX) of the year 2017-2019. The conclusions obtained from this study include: intellectual capital has a positive effect on profitability; intellectual capital has a positive effect on company value; profitability has a positive effect on firm’s value; and intellectual capital has a positive effect on firm’s value with profitability as an intervening variable.
Downloads
Metrics
Article Details
Licensing
TURCOMAT publishes articles under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This licensing allows for any use of the work, provided the original author(s) and source are credited, thereby facilitating the free exchange and use of research for the advancement of knowledge.
Detailed Licensing Terms
Attribution (BY): Users must give appropriate credit, provide a link to the license, and indicate if changes were made. Users may do so in any reasonable manner, but not in any way that suggests the licensor endorses them or their use.
No Additional Restrictions: Users may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.