企业价值因素:智力资本、管理层所有权和盈利能力的影响

None Leny Suzan, None Nurul Izza Ramadhani
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引用次数: 0

摘要

企业价值是公司在做出与其财务绩效相关的决策时的主要组成部分。本研究考察了智力资本、管理层所有权和盈利能力对企业价值的同时和部分影响。本调查的样本是2018年至2021年期间在印度尼西亚证券交易所(IDX)上市的非周期性消费公司部门。使用的抽样技术是有目的的抽样,因此有76个样本来自23家公司在消费非周期部门。分析方法为面板数据回归,使用Eviews 12进行分析。研究结果表明,智力资本、管理层持股和盈利能力对企业价值具有同时和部分的影响。这表明公司需要以影响其价值的因素为导向的良好管理。因此,本研究对消费者非周期部门的公司财务绩效最大化具有启示意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Firm Value Factors: The Effect Of Intellectual Capital, Managerial Ownership, And Profitability
Firm value is the main component of the company in making decisions related to its financial performance. This study examines the simultaneous and partial effects of intellectual capital, managerial ownership, and profitability on firm value. The sample of this investigation is the non-cyclical consumer companies sector listed on the Indonesia Stock Exchange (IDX) in the 2018 to 2021 periods. The sampling technique used was purposive sampling, so there were 76 samples from 23 companies in the consumer non-cyclical sector. The analytical method used is panel data regression, which is analyzed using Eviews 12. The results showed that intellectual capital, managerial ownership, and profitability simultaneously and partially influence firm value. This indicates that the company needs good management guided by the factors that affect its value. Therefore, this study has implications for maximizing companies' financial performance in the consumer non-cyclical sector.
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