INTELLECTUAL CAPITAL, FIRM VALUE AND FINANCIAL PERFORMANCE

Nikmah, Nikmah and Aida, Irsyahma (2016) INTELLECTUAL CAPITAL, FIRM VALUE AND FINANCIAL PERFORMANCE. In: Malaysia Indonesia International Conference on Economic Management and Accounting (MIICEMA), 24 – 25 Oktober 2016, Jambi.

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Abstract

The ownership of intangible assets especially intellectual capital has becoming more important in this modern era where technology and knowledge have significant roles in company operating activities. The objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable. The sample in this study is the banking sector listed in Indonesia Stock Exchange between 2011-2014 and 15 banks become samples in this study. The data was analyzed using the path analysis method with SPSS. The test result shows that intellectual capital has a positive effect on firm value, intellectual capital has a positive effect on financial performance, financial performance has a positive effect on firm value, and financial performance proved to intervene the relationship between intellectual capital and firm value.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 161 Septi Septi
Date Deposited: 17 Nov 2016 01:51
Last Modified: 17 Nov 2016 01:51
URI: http://repository.unib.ac.id/id/eprint/11538

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