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Intellectual Capital, Firm Value ; And Financial Performance
The Ownership of intangible assets especialyy intellectualcapital has becoming more important in this modern era where technology and knowledge have significant roles of 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 show that intellectual capital has a positive effect on firm value, intellectual capital has a possitive effect on financial peformance, financial performance has a positive effect on firm value, and capital performance proved to interview the relationship between intellectual capital and firm value..
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| PSB lt.2 - Karya Akhir | 1 |
| Penerbit | : AFEBI Accounting Review 2016 |
|---|---|
| Edisi | - |
| Subjek | Financial performance Firm value Intellectual capital |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | - |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |