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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Perspektif Ekonomi Darussalam Akbis: Media Riset Akuntansi dan Bisnis Share: Jurnal Ekonomi dan Keuangan Islam Jurnal ABDIMAS Budi Darma Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Organization and Economics (JAROE)
Muhammad Arfan
Universitas Syiah Kuala
Religion Agriculture, Biological Sciences & Forestry Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Journal : Akbis: Media Riset Akuntansi dan Bisnis

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Does Profitability Mediate The Effect Of Intellectual Capital And Financial Leverage On Firm Value Of Banking Companies In Indonesia? Irne Aryanie; Muhammad Arfan; Islahuddin Islahuddin
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 7 NOMOR 2 TAHUN 2023
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v7i2.7635

Abstract

The objective of this study is to examine wether profitability mediate the effect of intellectual capital and financial leverage on the firm value. The population of this study are 143 banking companies listed on the Indonesia Stock Exchange from 2013 to 2016. This study is a census method because all elements of population are studied, so to test the hypotheses does not use a significant test. Conclusions are drawn directly from the coefficient values of each variable. Data are collected from annual reports and analyzed by using path analysis. This study incorporates profitability as a mediating variable in the research model, which was not examined in previous studies. The results indicate that intellectual capital and financial leverage have positive effects on firm value and profitability can mediate the effect of intellectual capital and financial leverage on the firm value.
Co-Authors Agus saputra aliamin aliamin Alistraja Dison Silalahi Ardani Musa Dana Siswar., Evi Iskandar, Darwanis, Dara Amelia Darwanis Darwanis Elsa Arfianti Elya Dhama Yanthi Faisal, Faisal Fifi Yusmita Hasan Basri Heny Rofizar Irne Aryanie Irsya Dunnas Islahuddin Islahuddin Johan Wahyudi Lilis Maryasih, Lilis Mulia Saputra Neni Zahara Nuraini Nuraini shara, yuni Sri Diana Rezeki SYUKRIY ABDULLAH