Jurnal Akuntansi dan Pajak
Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN

Retno Indar Dwi Dhevanti (ITB AAS Indonesia)
Budiyono Budiyono (ITB AAS Indonesia)
Suprihati Suprihati (ITB AAS Indonesia)

Article Info

Publish Date
31 Jul 2022

Abstract

This study aims to examine and determine whether there is an influence of intellectual capital, profitability and debt policy on firm value. This type of research uses quantitative research methods and the data used in this study are secondary data. The population of this research is Kompas 100 companies listed on the IDX in 2019-2021. The sampling technique used purposive sampling method so that 72 samples were found. The results showed that the variables of intellectual capital, profitability and debt policy had a significant positive effect on firm value. Coefficient test determination shows the value of Adjusted R Square of 0.876 indicating that the influence of intellectual capital, profitability and debt policy on firm value is 87.6%.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
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 ...