DETAIL DOCUMENT
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017).
Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
Nadapdap, Yana Evaulina
Subject
H Social Sciences (General) 
Datestamp
2022-06-06 12:41:51 
Abstract :
The ability of the company to compete not only in the possession of intangible assets, but also on innovation, information systems, organizational management and resources. Therefore, the company emphasizes the importance of asset knowledge. Research on intellectual capital on performance and value of the company has been conducted. However, the results still show inconsistencies. The study aims to examine the influence of financial performance as a intervening variable. The financial performance in this study is measured using Return On Asset (ROA) and the company's value is measured using the value of the book (PBV). The purpose of this study is to determine whether the influence of intellectual capital on financial performance and corporate value. The population of this study is all banking companies listed on the Indonesia Stock Exchange period 2013-2017 Keywords: Intellectual capital, corporate values and financial performance 
Institution Info

Universitas Katolik Musi Charitas