Intellectual capital and firm value: the role of financial performance as intervening variable

Choirunnisyah, Jumratun and Aisyah, Esy Nur (2022) Intellectual capital and firm value: the role of financial performance as intervening variable. Journal of Economics, Finance And Management Studies, 5 (5). pp. 1300-1308. ISSN ISSN[Online] : 2644-0504 || ISSN[Print] : 2644-0490

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Abstract

This study aims to determine the effect of intellectual capital on firm value with financial performance as an intervening variable. This study is a quantitative study using related methods. The goal is for all commercial banks in Indonesia to be listed on the Indonesia Stock Exchange (IDX). The sampling used the purposive sampling method and resulted in 42 commercial banks in Indonesia. The data in this study is secondary data in the form of annual financial reports from 2017 to 2021. Path analysis is used with SPSS version 23 software for data analysis. The results showed that Intellectual Capital (VAICTM) had a significant effect on Financial Performance (ROE), Intellectual Capital (VAICTM) had no significant effect on Firm Value (PER), Financial Performance (ROE) had a significant effect on Firm Value (PER), Intellectual capital ( VAICTM) has an indirect impact on firm value (PER) through financial performance (ROE) as an intervening variable.

Item Type:	Journal Article
Keywords:	intellectual capital; firm value; financial performance
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Divisions:	Faculty of Economics > Department of Islamic Banking
Depositing User:	Esy Nur Aisyah
Date Deposited:	25 May 2022 11:14

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