PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Jurnal Ekonomi Dan Bisnis (EK&BI) Pub Date : 1900-01-01 DOI:10.37600/ekbi.v4i1.255

Anisa Hediyanti Muasiri, Upn “Veteran” Jawa Timur, Erna Sulistyowati

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引用次数: 2

Abstract

This study aims to test the influence of intellectual capital and corporate governance on firm value with profitability as a moderating variable. The population of this study is banking companies listed on IDX during 2015 –2019 amounted to 45 companies. Sampling techniques using purposive sampling so that research samples obtained as many as 15 companies. The research data used is secondary data obtained from the annual report and GCG reportof banking companies listed on IDX during 2015 –2019. This study uses structural equation modeling data analysis technique –partial least square (SEM-PLS) with WarpPLS 7.0 software. The result of this study shows that: (1) Intellectual capital positively and significantly affects the firm value, (2) Corporate governance has no effect on the firm value, (3) Profitability can moderate the influence of intellectual capital on the firm value, (4) Profitability can’t moderate the influence of corporate governance on the firm value.Keywords: Intellectual Capital, Corporate Governance, Firm Value, Profitability

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情报资本和公司治理对具有中小变量盈利能力的公司价值的影响

本研究以盈利能力为调节变量，考察智力资本和公司治理对企业价值的影响。本研究的人口是2015 -2019年在IDX上市的银行公司，共计45家公司。抽样技术采用有目的抽样，使研究样本获得多达15家公司。本研究数据为二手数据，来源于IDX上市银行公司2015 -2019年年报和GCG报告。本研究采用结构方程建模数据分析技术-偏最小二乘法(SEM-PLS)，使用warpppls 7.0软件。研究结果表明:(1)智力资本正向显著影响企业价值;(2)公司治理对企业价值无影响;(3)盈利能力可以调节智力资本对企业价值的影响;(4)盈利能力不能调节公司治理对企业价值的影响。关键词:智力资本，公司治理，企业价值，盈利能力

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Jurnal Ekonomi Dan Bisnis (EK&BI)

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