📅 09 December 2022
DOI: 10.36694/jimat.v13i2.425
PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Sekolah Tinggi Ilmu Ekonomi Totalwin
📄 Abstract
This study analyzes the impact of Intellectual Capital and Working Capital on company value mediated by company performance of manufactures companies listed in the Indonesia Stock Exchange in 2017 – 2020. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study were 94 companies. The research data analysis technique used path analysis. The results show that intellectual capital has a positive effect on company performance but has no effect on company value. Working capital has a positive effect on company performance but has no effect on company value. Company performance is not able to be an intervening in the relationship between intellectual capital and working capital to firm value
🔖 Keywords
#Intellectual Capital; Working Capital; Firm Value; Firm Performance
ℹ️ Informasi Publikasi
Tanggal Publikasi
09 December 2022
Volume / Nomor / Tahun
Volume 13, Nomor 2, Tahun 2022
📝 HOW TO CITE
Tarigan, veranita Br; Hadiprajitno, Paulus Theodorus Basuki, "PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 13, no. 2, Dec. 2022.
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