Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JIA (Jurnal Ilmiah Akuntansi)
Ni Kadek Aprina Asriani
Universitas Pendidikan Ganesha
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Influence of Intellectual Capital and Environmental Performance on Company Value with Financial Performance as an Intervening Variable in Manufacturing Companies Ni Kadek Aprina Asriani; Desak Nyoman Sri Werastuti; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.69045

Abstract

This research aims to examine the influence of intellectual capital and environmental performance on firm value, with financial performance as an intervening variable, in manufacturing firms. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (BEI), with samples selected based on specific criteria. Data analysis is conducted using SEM-PLS (Structural Equation Modeling-Partial Least Squares) with Smart PLS software version 3.0. The results reveal that intellectual capital positively and significantly impacts both financial performance and firm value. However, environmental performance does not significantly influence financial performance or firm value. Additionally, financial performance does not significantly impact firm value and does not mediate the relationship between intellectual capital, environmental performance, and firm value. These findings suggest that while intellectual capital directly enhances financial performance and firm value, environmental performance does not play a significant role in influencing these outcomes, and financial performance does not serve as a mediator in these relationships.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja