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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi
Ahmad Naufal 'Abqory
Brawijaya University
Economics, Econometrics & Finance

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THE EFFECT OF INTELLECTUAL CAPITAL ON THE VALUE OF FOOD AND BEVERAGE COMPANIES WITH FINANCIAL PERFORMANCE AS THE INTERVENING VARIABLE (A STUDY ON FOOD AND BEVERAGE COMPANIES IN 2017-2019) Ahmad Naufal 'Abqory; Aulia Fuad Rahman
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 2 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research empirically examines the effect of intellectual capital on the value of the food and beverage companies with financial performance as the intervening variable. This research employs a comparative causal quantitative method in which the researcher employs secondary data from the financial reports of food and beverage companies listed on IDX between 2017 and 2019. The result of the data analysis process through the SEMPLS method utilizing warpPLS software reveals that intellectual capital has a significant positive direct effect on the value of the companies, implying that higher intellectual capital increases the value of the company; whilst, intellectual capital has a significant negative indirect effect on the value of the companies with financial performance as theintervening variable, suggesting that lower financial performance affected by intellectual capital increase tends to lessen the value of the company.
Co-Authors Aulia Fuad Rahman