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Journal : International Journal of Trends in Accounting Research

Factors Affecting Company Value in Agricultural Hairul Anam; W Kusumawati
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The Influence of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value in Plantation Subsector Agricultural Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period.This study aims to examine the effect of Profitability, Company Size, Dividend Policy, Inflation, and Interest Rates on Firm Value. The samples of this research were 6 plantation subsector agricultural companies which were listed on the stock exchangeIndonesiaselected using purposive sampling method during the 2015-2019 study. The analytical method used in this research is multiple linear regression. Based on the test results, it is concluded that profitability affects firm value, firm size affects firm value, dividend policy affects firm value, inflation affects firm value, and interest rates affect firm value.
The Influence of Intellectual Models on Corporate Values With Financial Performance as Intervening Variables Hairul Anam; Verlia Justine Prabowo
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 2 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study attempts to analyse the influence of intellectual capital on firm value with financial performance as an intervening variable. This research was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in the period of 2016-2018. This study uses purposive sampling with a total sample of 46 companies. Analysis of the data used is path analysis. The results of this study indicate that Value Added Employed Capital (VACA) and Structural Capital Value Added (STVA) support financial performance, Value Added Human Capital (VAHU) does not support financial performance, TheĀ  Value Added Capital Employed (VACA) does not affect with the value of the company, the Value Added Human Capital (VAHU) and the Structural Capital Value Added (STVA) affect the value of the company. Financial performance mediates the relationship between intellectual capital and firm value.