JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Nilai Perusahaan yang dipengaruh oleh Efisiensi Operasional, Kepemilikan Manajerial dan Intellectual Capital

Roswanti, Andini (Unknown)
Oktavianna, Rakhmawati (Unknown)
Rini, Ratih Setyo (Unknown)



Article Info

Publish Date
21 Jul 2023

Abstract

This study aims to analyze and prove empirically the effect of operational efficiency, managerial ownership, and intellectual capital on firm value. This type of research is associative quantitative using secondary data taken from the Indonesia Stock Exchange website and company websites. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection procedure in this study uses as many as 42 company data that match the criteria. The data analysis technique used is multiple linear regression analysis using E-views 10. The results of this study indicate that operational efficiency, managerial ownership, and intellectual capital simultaneously affect firm value. Partially, operational efficiency influences firm value, while managerial ownership and intellectual capital has no effect on firm value.

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Journal Info

Abbrev

JABI

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting ...