Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Periode 2016-2019

Audia, Sabrina (2021) Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index Periode 2016-2019. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the effect of intellectual capital on firm value with profitability as an intervening variable. Firm value is projected using Price to Book Value (PBV) and Price Earing Ratio (PER), while profitability is projected using Return On Equity (ROE) and Return On Assets (ROA). This research was conducted at companies listed on the Jakarta Islamic Index. The research sample was 13 companies with the period 2016-2019. The sampling technique used purposive sampling. This study uses secondary data obtained from financial reports published by the IDX. The data analysis technique in this study uses Partial Least Square (PLS). The results of this study indicate that (1) Intellectual capital has a positive and significant effect on firm value (2) Intellectual capital has a negative and significant effect on profitability (3) Profitability has a positive and significant effect on firm value (4) Intellectual capital has a negative and significant effect on firm value. companies with profitability as an intervening variable.

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