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Pengaruh Struktur Modal, Profitabilitas, Konservatisme Akuntansi, dan Intellectual Capital terhadap Nilai Perusahaan pada Perusahaan Property dan Real estate di Bursa Efek Indonesia
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Prastya, Luthfi Hendra
Subject
Akuntansi Manajemen 
Datestamp
2023-09-13 09:43:33 
Abstract :
Purpose : This study aims to examine and analyze the relationship between Capital Structure, Profitability, Accounting Conservatism, and Intellectual Capital on Firm Value. Design/methodology/approach : This research was conducted using a purposive sampling technique. The research data includes 120 observations that focus on Property and Real estate Companies with 12 research samples during 2012-2021. The writer tested the hypothesis by using a data regression model with the SPSS tool Findings : The results of this study found that Capital Structure has a positive and insignificant effect on Firm Value, Profitability has a positive and significant effect on Firm Value, Accounting Conservatism has a positive and significant effect on Firm Value, and Intellectual Capital has a positive and insignificant effect on The value of the company. Originality/Value : This research focuses on the Level of Firm Value where this research is a new study discussing the relationship of Capital Structure, Profitability, Accounting Conservatism and Intellectual Capital in Indonesian Property and Real estate Companies. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Tri Bhakti