Jurnal Akuntansi dan Pajak
Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019

Analisis Modal Intelektual Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Kinerja Perusahaan Sebagai Variabel Antara

Bayu Aji Kurniawan (STIE Malangkucecwara)
muslichah muslichah (STIE Malangkucecwara)

Article Info

Publish Date
01 Oct 2019

Abstract

This study examines the effect of intellectual capital and firm size on firm value with the company's financial performance as an intervening variable.. The sample used in this study is a food and beverage company that is listed on the Indonesia Stock Exchange (IDX) it the period 2014-2018. Data obtained by 65 samples. Data of this study is analyzed using path analysis. The results show that intellectual capital and firm size had a positive effect oncompany performance and firm value, and company performance mediate the effect of intellectual capital and firm size on firm value.

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Journal Info
Jurnal Akuntansi dan Pajak
Website

Abbrev

jap

Publisher

STIE AAS Surakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...