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All Journal AL-ISHLAH: Jurnal Pendidikan Alignment: Journal of Administration and Educational Management VOX EDUKASI: Jurnal Ilmiah Ilmu Pendidikan Ilomata International Journal of Social Science
Akadira, Tora
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Religion Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Alignment: Journal of Administration and Educational Management

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Implementasi Kebijakan Wajib Belajar Sembilan Tahun Rupinus, Rupinus; Arifin, Arifin; Akadira, Tora
Journal Of Administration and Educational Management (ALIGNMENT) Vol 7 No 2 (2024): ALIGNMENT : Journal of Administration and Educational Management
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/alignment.v7i2.11955

Abstract

This research aims to analyze the influence of Intellectual Capital on company value with financial performance as an intervening variable. The population in this study includes companies registered in LQ45 consecutively during the 2018-2022 period. The analysis technique applied is multiple linear regression and the Sobel test using financial performance as an intervening variable. The research results show that Intellectual Capital has a positive effect on Financial Performance, Financial Performance has a positive effect on Company Value, and Intellectual has no effect on Company Value. It is concluded that the results of this research prove that Intellectual Capital has a positive effect on Company Value and mediates Financial Performance. Keywords: Intellectual Capital, Financial Performance, Company Value.
Co-Authors Arifin Arifin Ating, Rashid Rupinus, Rupinus Sari, Jayanti Armida Sunarya, Amud Yuliani, Isnaeni