Relevansi Nilai Modal Intelektual Terhadap Nilai Pasar Perusahaan di Bursa Efek Indonesia
The purpose of this study was to test the direct and moderation relationship between intellectual capital and components with market value. This study analyzed secondary data available at the Indonesia Stock Exchange in 2008-2012, using multiple linier regression analysis techniques and moderation....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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University of Brawijaya
2015-08-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/374/435 |
| Summary: | The purpose of this study was to test the direct and moderation relationship between intellectual capital and components with market value. This study analyzed secondary data available at the Indonesia Stock Exchange in 2008-2012, using multiple linier regression analysis techniques and moderation. Four factors are used to reduce bias control models of the Leverage (DEBT), Size, R&D expenditure, and Advertising expenditure. The result is intellectual capital and its components have the relevant value with market value. The presence of R&D expenditure increase
its market value. Interaction human capital and structural capital provides relevant value to market value, but negatively. |
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| ISSN: | 2086-7603 2089-5879 |