智力资本、收入多元化对盈利能力中介下公司价值的影响:印尼银行业

Windie Yustyarani, I. Yuliana
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引用次数: 9

摘要

本研究旨在检验和分析以盈利能力为中介的智力资本和收入多元化对企业价值的影响。本研究使用的二手数据来自2013-2018年在印尼证券交易所上市的银行年报。根据既定标准(目的抽样),本研究共有30个银行样本。数据分析使用WarpPLS 6.0程序。结果表明,智力资本对盈利能力和企业价值有正向影响,收入多元化对盈利能力有负向影响,但对企业价值没有影响,盈利能力对企业价值有正向影响,智力资本对企业价值有间接影响,但盈利能力对企业价值有部分中介作用,而收入多元化对企业价值的间接影响不支持中介作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking
This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results showed that intellectual capital had a positive effect on profitability and on firm value, income diversification had a negative effect on profitability, while it was found to have no effect on firm value, profitability had a positive effect on firm value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Income Diversification on Firm Value.
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