Company's Performance as A Variable Intervening Between Intellectual Capital and Company’s Value

Ardila, Isna; Christiana, Irma

doi:10.32535/jicp.v2i3.695

Cited by 3 publications

(3 citation statements)

References 9 publications

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“…The Effect of Intellectual Capital on Firm Value Through Profitability as a Mediating Variable Intellectual capital variable on firm value through profitability with the Sobel test shows a result of 0.005, which is less than 0.050, which means that profitability can mediate the effect of intellectual capital on firm value. In line with previous research by Ardila and Christiana (2019) and Adiputra & Hermawan (2021), profitability can mediate the effect of intellectual capital on firm value.…”

Section: The Effect Of Corporate Social Responsibility On Firm Value ...supporting

confidence: 89%

The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

Abrari

Pratikto

Siswanto

2022

Ijemr

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Firm value is the investor's perception of the company's success in managing the company's resources. Companies are required to think effectively and efficiently and excel in competition. To increase the value of the company, all companies must compete; this study aims to determine the direct and indirect effects of corporate social responsibility, intellectual capital, and capital structure on firm value through profitability in companies in the raw material-producing sector and the manufacturing industry on the Indonesia Stock Exchange for 2016- 2020. This study uses a quantitative descriptive, explanatory approach. The sampling population is companies that are members of the raw material producing and manufacturing sector companies. The sampling technique used was purposive sampling. Research samples were obtained from 16 companies. The type of data used is secondary data. The data analysis technique used path analysis with the help of SPSS version 25. The results showed that corporate social responsibility, intellectual capital, and capital structure had a positive and significant effect on profitability. Corporate social responsibility, intellectual capital, capital structure, and profitability positively and significantly impact firm value. Profitability can mediate the development of corporate social responsibility, intellectual capital, and capital structure on firm value. This study found that profitability can judge the effect of corporate social responsibility, intellectual capital, and capital structure on company value in companies listed on the Indonesia Stock Exchange in 2016-2022

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Section: The Effect Of Corporate Social Responsibility On Firm Value ...supporting

confidence: 89%

The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

Abrari

Pratikto

Siswanto

2022

Ijemr

View full text Add to dashboard Cite

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“…When stakeholders begin to trust the company's financial performance, the going concern will also increase and can affect the company's stock return. Therefore, disclosure of intellectual capital can provide a positive signal for investors and attract them to invest their shares in a company by considering the stock returns that will be obtained in the future concerning the company's financial performance (Ardila and Christiana, 2019).…”

Section: Introductionmentioning

confidence: 99%

Intellectual Capital On Firm Value Through Financial Performance

Dewi¹,

Gunawan²,

Firman³

et al. 2022

ATESTASI

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This study aims to analyze the effect of intellectual capital on firm value through financial performance. This research was conducted at National Foreign Exchange Private Commercial Banks listed on the Indonesia Stock Exchange during the observation period from 2019 to 2021 and involved ten banks using a purposive sampling method. Data were analyzed using panel data regression and path analysis. The results show that human capital efficiency has a significant negative effect on financial performance; structural capital efficiency capital and employed efficiency have a significant positive effect on financial performance; human capital efficiency, capital employed efficiency, and financial performance have a significant positive effect on firm value; structural capital efficiency has a significant negative effect on firm value; human capital efficiency and capital employed efficiency have a significant negative effect on firm value through financial performance; structural capital efficiency has a significant positive effect on firm value through financial performance.

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“…There have been many studies that examine the effects of IC on performance. The results of IC affect the performance of companies both service and manufacturing, such as research of ((Sigit Hermawan, Hariyanto, & Biduri, 2020), (Masoomzadeh, Wan, & Zakaria, 2020), (Sigit Hermawan, 2019), (Tarigan, Stephanie Listijabudhi, & Elsye Hatane, 2019), (Octavio & Soesetio, 2019), (Windu & Murwaningsari, 2019), (Ozkan & Cakan, 2017), Several studies on the effect of IC on market value have also been conducted by ((Shubita, 2019), (Ardila & Isna, 2019), (Suprapti, Qonita & Hidayat, 2019), (Yovita, 2018), (Zeng, 2018)). This research is different from research of IC, financial performance, and market value that has been done by previous researchers.…”

Section: Introductionmentioning

confidence: 99%

Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies

Hermawan¹,

Hanun²,

Nirwana³

et al. 2021

jasf

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This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediate the effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.

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Company's Performance as A Variable Intervening Between Intellectual Capital and Company’s Value

Cited by 3 publications

References 9 publications

The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

The Influence of Corporate Social Responsibility, Intellectual Capital, and Capital Structure on Firm Value With Profitability as Intervening Variable (Study of Raw Material and Manufacturing Producing Sector Companies Listed on the Indonesia Stock Exchan

Intellectual Capital On Firm Value Through Financial Performance

Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies

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