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Journal : Jurnal Akuntansi Trisakti

PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Muhammad Rivandi; Renil Septiano
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.574 KB) | DOI: 10.25105/jat.v8i1.7631

Abstract

The Companys value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2014 2018. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Market value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets