PENGARUH MODAL INTELEKTUAL TERDAHAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Abstract
This research is expected to be a reference for readers, especially corporate management
to pay attention to intellectual capital in encouraging the increase of company value. The
sample of this study consists of companies incorporated in LQ 45, the data collected and
then analyzed using regression and then the researchers do intrepretasi on the resulting
output. The results showed that, intellectual capital affect the value of the company, this
is evidenced by the resulting significant value of 0.000 smaller than alpha 0.05. The
influence of intellectual capital in lifting company value indicates that company
management should pay attention to the management of intellectual capital within the
company. Meanwhile, profitability variable which is the moderation variable in this
research also proves that the variable is able to moderate the relationship between
intellectual capital and firm value.
References
Capital: an Exploratory Study
that Develops Measures and
Models.” Management Decision.
Vol. 36 No. 2, 63-76.
Kertonegoro, Sentanoe, Prinsip dan
teknik Manajemen, Kerja sama
penerbit ananda Yogyakarta &
lembaga kerja sama pendidikan
tinggi akuntansi swasta seIndonesia.
Linda Dyah Kinasih . 2013. Pengaruh
Penerapan Akuntansi
Pertanggungjawaban Terhadap
Kinerja Manajerial Dengan
Motivasi Sebagai Variabel
Intervening (Survei Pada Pt
Taman Wisata Candi Borobudur,
Prambanan,Dan Ratu Boko).
jurnal nominal / volume ii nomor
ii / tahun 2013
Sawarjuwono, T., & Kadir, A. P. (2004).
Intellectual Capital: Perlakuan,
Pengukuran dan Pelaporan
(Sebuah Library
Research). Jurnal Akuntansi dan
Keuangan, 5(1), pp-35.
Performance: Jurnal Bisnis & Akuntansi allows readers to read, download, copy, distribute, print, search, or link to the full texts of its articles and allow readers to use them for any other lawful purpose. The journal allows the author(s) to hold the copyright without restrictions. Finally, the journal allows the author(s) to retain publishing rights without restrictions.
In most cases, appropriate attribution can be provided by simply citing the original article, for example:
Sakdiyah, H. (2017). ANALISIS PENERAPAN ENVIROMENTAL MANAGEMENT ACCOUNTING (EMA) PADA RSUD DR.H.SLAMET MARTODJIRJO PAMEKASAN. PERFORMANCE: Jurnal Bisnis & Akuntansi, 7(1), 1-18. doi:https://doi.org/10.24929/feb.v7i1.343
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
4.png)
.png)
