PENGARUH MODAL INTELEKTUAL DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

Universitas Udayana

  • Rama Adi Kusuma FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UDAYANA
  • Henny Rahyuda Universitas Udayana
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Abstrak

The purpose of this study is to determine the significance of the effect of intellectual capital and profitability on firm value mediated by profitability. This research was conducted on food and beverage sub-sector companies on the IDX for the 2018-2020 period. The number of samples used in this study were 17 companies and the sampling method in this study was using purposive sampling. The analytical technique used in this research is path analysis (Parth Analysis) with the help of SPSS software. The results of this study indicate that intellectual capital has a negative effect on firm value, leverage has no effect on firm value and profitability, intellectual capital has a positive effect on profitability, profitability has a positive effect on firm value, profitability is able to act as a mediation of the influence of intellectual capital on firm value while profitability does not able to mediate the effect of leverage on firm value.


 


Keywords: Firm Value, Intellectual Capital, Leverage, Profitability

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Diterbitkan
2022-07-26
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KUSUMA, Rama Adi; RAHYUDA, Henny. PENGARUH MODAL INTELEKTUAL DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI. E-Jurnal Manajemen, [S.l.], v. 11, n. 7, p. 1397 - 1417, july 2022. ISSN 2302-8912. Tersedia pada: <http://103.29.196.112/index.php/manajemen/article/view/EJMUNUD.2022.v11.i07.p07>. Tanggal Akses: 17 dec. 2025 doi: https://doi.org/10.24843/EJMUNUD.2022.v11.i07.p07.
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Terbitan
Vol 11 No 7 (2022)
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Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.