loading
Papers Papers/2022 Papers Papers/2022

Research.Publish.Connect.

Paper

Paper Unlock

Authors: Mahesty Wida Rahmayanti and Widi Hidayat

Affiliation: Airlangga University, Indonesia

Keyword(s): Intellectual capital, rate of growth intellectual capital, financial performance, firm value

Abstract: This research aimed to investigate the effect of intellectual capital growth toward firm value with financial performance as the intervening variable on banking companies in Indonesia that were listed on the Indonesian Stock Exchange (IDX) from 2011 to 2015. This research using a quantitative explanatory approach. The sample used in this research comprised 68 banking companies with the selection done by a purposive sampling method. The analysis method that was used in this research is partial least squares regression, performed by WarpPLS 5.0 for Windows software. The result of this research showed that: (1) intellectual capital growth has a positive significant effect toward financial performance; (2) financial performance has a positive significant effect toward firm value; (3) intellectual capital growth has a negative effect toward firm value; (4) intellectual capital growth does not have a direct effect toward firm value, but rather influences firm value indirectly with financia l performance as the intervening variable. (More)

CC BY-NC-ND 4.0

Sign In Guest: Register as new SciTePress user now for free.

Sign In SciTePress user: please login.

PDF ImageMy Papers

You are not signed in, therefore limits apply to your IP address 52.15.59.163

In the current month:
Recent papers: 100 available of 100 total
2+ years older papers: 200 available of 200 total

Paper citation in several formats:
Rahmayanti, M. and Hidayat, W. (2018). The Effect Of Intellectual Capital Growth on The Value of The Company. In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium; ISBN 978-989-758-339-1; ISSN 2184-3619, SciTePress, pages 732-739. DOI: 10.5220/0007020607320739

@conference{jcae symposium18,
author={Mahesty Wida Rahmayanti. and Widi Hidayat.},
title={The Effect Of Intellectual Capital Growth on The Value of The Company},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium},
year={2018},
pages={732-739},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007020607320739},
isbn={978-989-758-339-1},
issn={2184-3619},
}

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - JCAE Symposium
TI - The Effect Of Intellectual Capital Growth on The Value of The Company
SN - 978-989-758-339-1
IS - 2184-3619
AU - Rahmayanti, M.
AU - Hidayat, W.
PY - 2018
SP - 732
EP - 739
DO - 10.5220/0007020607320739
PB - SciTePress