Intellectual capital to the firm value with profitability as intervening variable

Basir, S, Arindha, Prianka Tiersa and Prajawati, Maretha Ika (2019) Intellectual capital to the firm value with profitability as intervening variable. Presented at International Conference on Islamic Economics and Business (ICONIES 2018).

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Abstract

In order to compete competitively, the principle of corporate management must be changed by applying knowledgebased business based company. Intellectual capital is believed to play an essential role in improving corporate value and financial performance. The purpose of this paper is to find an effect of Intellectual Capital on the company's value by considering the variable of profitability. Method of this research is using a quantitative descriptive. The findings of this paper can provide new insights and contribute to the development of theory, especially with regard to the understanding of value-added information generated by intellectual capital and its implications for firm value an also have practical suggestion on decision making to assess a company and as a source of information and references on the relevance of Intellectual Capital in the financial statements.

Item Type:	Conference (Paper)
Keywords:	intellectual capital; firm value; profitability
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Maretha Ika Prajawati
Date Deposited:	20 Jul 2020 18:31

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