Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019)
The purpose of this study was to determine and examine the effect of capital structure, firm size, and intellectual capital on firm value through financial performance as an intervening variable in manufacturing companies listed on the IDX for the 2017-2019 period. Capital structure is proxied by DE...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Islam Sultan Agung Semarang
2022-01-01
|
| Series: | Jurnal Akuntansi Indonesia |
| Subjects: | |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/20169 |
| _version_ | 1797983875117350912 |
|---|---|
| author | Eka Dwi Agustin Anwar Made Ati Retnasari |
| author_facet | Eka Dwi Agustin Anwar Made Ati Retnasari |
| author_sort | Eka Dwi Agustin |
| collection | DOAJ |
| description | The purpose of this study was to determine and examine the effect of capital structure, firm size, and intellectual capital on firm value through financial performance as an intervening variable in manufacturing companies listed on the IDX for the 2017-2019 period. Capital structure is proxied by DER, company size is proxied by total assets, intellectual capital is proxied by VAIC, firm value is proxied by Tobins'q and financial performance is proxied by ROA. This type of research is quantitative using secondary data in the form of numbers contained in financial statements. This research was conducted on 64 samples of manufacturing companies. The sampling technique used is purposive sampling method, the analysis used is path analysis. The results showed that capital structure had no effect on financial performance, firm size had a positive effect on financial performance, intellectual capital had a positive effect on financial performance, capital structure had a positive effect on firm value, firm size had no effect on firm value, intellectual capital had no effect on firm value, financial performance had a positive effect on firm value, financial performance as an intervening variable can’t mediate the effect of capital structure on firm value, financial performance as an intervening variable was able to mediate the effect of firm size on firm value, financial performance as an intervening variable was able to mediate the influence of intellectual capital on company value. |
| first_indexed | 2024-04-11T06:54:05Z |
| format | Article |
| id | doaj.art-fc62f6cca8f8465892b7397328a11d7c |
| institution | Directory Open Access Journal |
| issn | 0216-6747 2655-9552 |
| language | English |
| last_indexed | 2024-04-11T06:54:05Z |
| publishDate | 2022-01-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj.art-fc62f6cca8f8465892b7397328a11d7c2022-12-22T04:39:05ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522022-01-01111375810.30659/jai.11.1.37-58Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019)Eka Dwi Agustin0Anwar Made1Ati Retnasari2Universitas PGRI Kanjuruhan MalangUniversitas PGRI Kanjuruhan MalangUniversitas PGRI Kanjuruhan MalangThe purpose of this study was to determine and examine the effect of capital structure, firm size, and intellectual capital on firm value through financial performance as an intervening variable in manufacturing companies listed on the IDX for the 2017-2019 period. Capital structure is proxied by DER, company size is proxied by total assets, intellectual capital is proxied by VAIC, firm value is proxied by Tobins'q and financial performance is proxied by ROA. This type of research is quantitative using secondary data in the form of numbers contained in financial statements. This research was conducted on 64 samples of manufacturing companies. The sampling technique used is purposive sampling method, the analysis used is path analysis. The results showed that capital structure had no effect on financial performance, firm size had a positive effect on financial performance, intellectual capital had a positive effect on financial performance, capital structure had a positive effect on firm value, firm size had no effect on firm value, intellectual capital had no effect on firm value, financial performance had a positive effect on firm value, financial performance as an intervening variable can’t mediate the effect of capital structure on firm value, financial performance as an intervening variable was able to mediate the effect of firm size on firm value, financial performance as an intervening variable was able to mediate the influence of intellectual capital on company value.http://jurnal.unissula.ac.id/index.php/jai/article/view/20169capital structurefirm sizeintellectual capitalfinancial performancefirm value |
| spellingShingle | Eka Dwi Agustin Anwar Made Ati Retnasari Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019) Jurnal Akuntansi Indonesia capital structure firm size intellectual capital financial performance firm value |
| title | Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019) |
| title_full | Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019) |
| title_fullStr | Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019) |
| title_full_unstemmed | Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019) |
| title_short | Pengaruh Struktur Modal, Ukuran Perusahaan, Intellectual Capital Terhadap Nilai Perusahaan, Dengan Kinerja Keuangan Sebagai Variabel Intervening (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2017–2019) |
| title_sort | pengaruh struktur modal ukuran perusahaan intellectual capital terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening studi kasus pada perusahaan manufaktur yang terdaftar di bei periode 2017 2019 |
| topic | capital structure firm size intellectual capital financial performance firm value |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/20169 |
| work_keys_str_mv | AT ekadwiagustin pengaruhstrukturmodalukuranperusahaanintellectualcapitalterhadapnilaiperusahaandengankinerjakeuangansebagaivariabelinterveningstudikasuspadaperusahaanmanufakturyangterdaftardibeiperiode20172019 AT anwarmade pengaruhstrukturmodalukuranperusahaanintellectualcapitalterhadapnilaiperusahaandengankinerjakeuangansebagaivariabelinterveningstudikasuspadaperusahaanmanufakturyangterdaftardibeiperiode20172019 AT atiretnasari pengaruhstrukturmodalukuranperusahaanintellectualcapitalterhadapnilaiperusahaandengankinerjakeuangansebagaivariabelinterveningstudikasuspadaperusahaanmanufakturyangterdaftardibeiperiode20172019 |