The Effect of Capital Structure and Intellectual Capital on Corporate Value with Financial Performance as Intervening Variable

Diyo Yurianda, Erni Masdupi
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引用次数: 1

Abstract

 emasdupi@gmail.com Abstract This paper aims to see whether there is an influence of capital and intellectual structure on financial performance and firm value. The sample in this study used a purposive sampling method in order to obtain a final sample of 32 companies in the consumer goods industry with an observation period of 2012-2018. The type of data in this study uses secondary data. The study uses path analysis, the results of the study show that capital structure and intellectual capital variables have an influence on financial performance but do not have an effect on
以财务绩效为中介变量的资本结构和智力资本对公司价值的影响
摘要本文旨在考察资本和智力结构对财务绩效和企业价值是否存在影响。本研究样本采用目的性抽样方法,最终样本为消费品行业32家公司,观察期为2012-2018年。本研究的数据类型使用二手数据。本研究采用路径分析,研究结果表明,资本结构和智力资本变量对财务绩效有影响,但对财务绩效没有影响
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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