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Journal : Media Mahardhika

NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET Sumarni, Sumarni; Halim, Abdul; Farhan, Djuni
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.949 KB) | DOI: 10.29062/mahardika.v18i3.169

Abstract

This research aims to test and explain the influence of Debt To Asset, Liquidity and Intellectual Capital against Return On Asset. Both the influence of langsungDebt To Asset, Liquidity and Intellectual CAPITATERHADAP corporate values as well as the indirect influence of Debt To Asset, Liquidity and Intellectual Capital towards the company's value through Return On Asset. Sampling techniques of this study using the purposive sampling method. The data used is quantitative data in the form of annual financial statements listed on the Indonsia Stock Exchange. The independent variables in this study are DEBT To Asset, Liquidity also Intellectual Capital and corporate values as dependent variables as well as Return On Asset as mediation variables with total samples that meet the research criteria as many as 18 companies of Wholesaler and retailer period 2014 S/d 2017 and analysis of data using path analysis. The results of this study show that Debt To Asset, Liquidity and Intellectual Capital have an effect on Return On Asset. As well as directly Debt To Asset, Liquidity and Intellectual Capital are influential in the company's value. Also indirectly Debt To Asset, Liquidity and Intellectual Capital affect the value of the company through Return On Asset.
Co-Authors . Zulfan 3Mareta Kemala Sari A.A. Ketut Agung Cahyawan W Abduh H. Harun Abdul Halim Abdur Rahman Achmad Fudholi Achmad Purnomo Agustina Rahmawati Ahmad Baequny Akhirmen Akhirmen Akrom, Akrom Ali, Musyafa Anak Agung Istri Sri Wiadnyani Andayani Andayani Anggar Titis Prayitno Ani Purwanti Anitawati, Enggar Ansharullah Ansharullah Ansofino Ansofino Ashar Ashar Astuti, Dyah Puji Br, Gempita Besella Chairun Wiedyaningsih Claudya Wulandari Detty Siti Nurdiati, Detty Siti Djuni Farhan Elmiati Elmiati Elsa Landini Putri Eni Indrayani Fadilah, Riri Ropidatul Fitria Prabandari Fitria Susanti GUNAWAN, I MADE ALIT Gusti Noorlitaria Achmad Haerullah, Haerullah Harjanti, Kestri Harlinda Syofyan Hartati Hartati Herma Gusnita Heru Nurcahyo Hijriafitri, Cahyani Hilda Karim I Gede Sugiyanta I Nyoman Murdiana Ibnu Gholib Gandjar Ibrahim Rahmat Imran Imran Kristanti, Nugraheni Dwiari Leny Yuanita Lestari, Tantri Hertika Lisa Devolti Lutfan Lazuardi Malasari, Yenita MALI, ALBERTH MATUSALAK BAU Marchaban Marchaban, Marchaban Meilanda, Rastria Mijani Rahman, Mijani Mohamad Riyadi Mutoharoh, Siti Nasrullah Nasrullah Neni Trilusiana Rahmawati Neni Trilusiana Rahmawati Ni Putu Udayana Antari Niken Ambar Iswari, Niken Ambar Ningsih, Andriyani Ningsih, Andryani Nur Asyik, Nur Nuranita Adiastuty, Nuranita Nurlinda, Belina Dwi Nurpalah3, Mita Nurul Hamidah, Nurul Parjoko, Anom Puspita Sari Rahmat Hidayat Ramdhani, Ardhiansyah Rasyid, Muh Nur Rismaya Marbun Rustam, Suhardi Samodra, Yoseph Leonardo Samsilayurni, Samsilayurni Saputri, Laras Tri Sarwiji Suwandi Satibi Satibi Shintiana, Linda Siti Fadlilah Soraya, Ria Sri Hidayati St. Fatmah Hiola Stella Monica Sugiarto S Sugiharta, Rizki Sugiyono Sugiyono Sukariasih, Luh Sukayasa Sukayasa Sunarmi Sunarmi Suryagama, Digdo Susanto, Ratnawati Tahang, La Tanjung Mirna Tinta, Iniche Tri Umari, Tri Triana Hertiani Trisnawati, Komang Tukiran Tukiran Waluyo, Herman Wulaningsih, Sri Ayu Yanti Yanti Yulna Dewita Hia Yuniar, Fera Zainuddin Zainuddin ZULKARNAIN ZULKARNAIN