Owner : Riset dan Jurnal Akuntansi
Vol. 8 No. 1 (2024): Artikel Riset Januari 2024

Pengaruh Manajemen Risiko, Intellectual Capital, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan: pada perusahaan sub sektor farmasi yang terdaftar di IDX Industrial Classification tahun 2018 - 2022

Lidiya Aprilia (Telkom University)
Dwi Urip Wardoyo (Telkom University)



Article Info

Publish Date
01 Jan 2024

Abstract

Firm value is an investor's view of the company as seen through the stock price, the higher the stock price, it will indicate that the company has a high corporate value. That’s urgents of pharmaceuticals company to maintain company value. On the other hand, company value attracts potential investors to invest and increase public confidence in using the company's products. Finding effect of risk management, intellectual capital, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the IDX Industry Classification for 2018 – 2022. This research uses quantitative methods. Data obtained from financial reports. The population used is the pharmaceutical sub-sector companies listed on the IDX Industry Classification of 12 companies. The data was processed using a purposive sampling technique. There is  9 companies for the period 2018 – 2022, so that 45 observations were obtained. The analytical method used is panel data regression analysis. Results of this study indicate that intellectual capital has a positive effect and company size has a negative effect on firm value. While risk management and profitability have no effect on firm value

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...