Jurnal Mahasiswa Entrepreneur
Vol 1 No 9 (2022): SEPTEMBER 2022

INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020

Damayanti, Alvina (Unknown)
Wahyuni, Ika (Unknown)
Subaida, Ida (Unknown)



Article Info

Publish Date
30 Sep 2022

Abstract

This study aims to determine the effect of Intellectual Capital on firm value through profitability as an intervening variable. This research was conducted on pharmaceutical companies listed on the Indonesia Stock Exchange. This study used a sample of 6 pharmaceutical companies with a five-year period during 2016-2020 which were selected by purposive sampling technique. The collection technique was obtained through the IDX's official website: www.idx.co.id. Data analysis and hypothesis testing in this study used the Structural Equation-Partial Least Square (PLS-SEM) method. The results of the direct influence hypothesis test using the Smart PLS 3.0 application, show that Intellectual capital has a significant negative effect on Profitability, Intellectual capital has a significant positive effect on Firm Value, Profitability is negative but not significant to Firm Value, and Intellectual Capital has a positive but not significant effect on Firm Value through Profitability.

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Journal Info

Abbrev

jme

Publisher

Subject

Economics, Econometrics & Finance Electrical & Electronics Engineering Social Sciences

Description

Jurnal Mahasiswa Entrepreneurship (JME) Fakultas Ekonomi dan Bisnis Universitas Abdurachman Saleh Situbondo adalah jurnal yang ditulis oleh mahasiswa FEB UNARS sebagai jembatan antara ilmu dan praktek manajemen. JME mempublikasikan artikel baik berupa telaah pustaka maupun hasil penelitian empiris. ...