Ilomata International Journal of Tax and Accounting
Vol 1 No 2 (2020): April 2020

Does The Value of the Company Affected Intellectual Capital with Financial Performance as Interesting Variables?

Rio Ahmad Junaedi (FKIP, Universitas PGRI Madiun Indonesia)
Elva Nuraina (Pendidikan Akuntansi, Universitas PGRI Madiun Indonesia)
Nur Wahyuning Sulistyowati Nur (Unknown)

Article Info

Publish Date
31 Mar 2020

Abstract

This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in the property and real estate sub-sector companies which is quantitative research by applying hypothesis testing and conducting path analysis using linear regression. To test the influence of mediation in this study applying the Sobel test with the results of financial performance cannot mediate the relationship of intellectual capital and firm value because financial performance is not the only factor that influences the movement of company values, and intellectual capital itself is a factor that cannot be measured directly different from financial performance.

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Journal Info
Ilomata International Journal of Tax and Accounting
Website

Abbrev

ijtc

Publisher

Yayasan Sinergi Kawula Muda

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and ...