Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Benefit: Jurnal Manajemen dan Bisnis
Diva Cicilya Nunki Arun Sudibya
Universitas Kristen Satya Wacana Salatiga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING Diva Cicilya Nunki Arun Sudibya; MI Mitha Dwi Restuti
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 1 Juni 2014
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i1.1390

Abstract

This study examined the effect of intellectual capital on the market value of the company's financial performance as an intervening variable in corporate banking and financial institutions. This study used a -Pulic Value Added Intellectual Coefficients (VAICTM) model to examine the relationship between intellectual capital and the market value of the company's financial performance. The market value is measured by the price to book value (PBV), the company's financial performance is measured by return on equity (ROE). The samples used in this study is the banking companies and financial institutions listed on the Indonesia Stock Exchange (IDX) on 2008-2012. Data obtained 274 samples. This study used linear regression to analyze the data and path analysis to determine the effect of mediation. The results showed that intellectual capital had positive effect on the market value of the company, a positive financial performance, and financial performance may mediate the relationship between intellectual capital with the market value of the company.
Co-Authors F, Feliatra