Path: Top Ľ Journal Ľ Jurnal_Keuangan_dan_Perbankan Ľ 2014

Model mediasi dalam hubungan antara intelectual capital disclosure, nilai perusahaan, dan financial performance

Jurnal keuangan dan Perbankan: Volume 18, Nomor 1, Januari 2014
Journal from JIPTUNMERPP / 2017-07-21 09:46:46
Oleh : Desak Nyoman Tri Werastuti, Diploma 3 of Banking and Finance Merdeka University Malang
Dibuat : 2014-01-01, dengan file

Keyword : Corporate value, financial performance, intellectual capital disclosure, value added

This study aimed to determine the disclosure effect of intellectual capital on firm value through the financial performance of companies listed on the Indonesia Stock Exchange in the period of 2008 to 2012. Intellectual capital measurement used a model developed by Public (1998, 1999, 2000), which assessed the efficiency of value added as a result of the company’s intellectual capabilities (value added intellectual coefficient-VAICTM). Financial performance in this study was measured using return on assets (ROA) and firm value was measured by using the Market to Book Value (MtBV). The samples in this study were taken using purposive. The finals samples in this study were 1.135 onservations. This hypothesis was tested using path analysis. The results showed that (1) the disclosure of intellectual capital had a positive effect on financial performance; (2) disclosure of intellectual capital had no effect on firm value; (3) financial performance was able to mediate the relationship between in intellectual capital disclosure and corporate value.

Deskripsi Alternatif :

This study aimed to determine the disclosure effect of intellectual capital on firm value through the financial performance of companies listed on the Indonesia Stock Exchange in the period of 2008 to 2012. Intellectual capital measurement used a model developed by Public (1998, 1999, 2000), which assessed the efficiency of value added as a result of the company’s intellectual capabilities (value added intellectual coefficient-VAICTM). Financial performance in this study was measured using return on assets (ROA) and firm value was measured by using the Market to Book Value (MtBV). The samples in this study were taken using purposive. The finals samples in this study were 1.135 onservations. This hypothesis was tested using path analysis. The results showed that (1) the disclosure of intellectual capital had a positive effect on financial performance; (2) disclosure of intellectual capital had no effect on firm value; (3) financial performance was able to mediate the relationship between in intellectual capital disclosure and corporate value.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.