资本结构、公司规模、知识资源资本对公司价值的影响、金融表现为干预变量的影响(2017年贝上市制造公司案例研究)

Eka Dwi Agustin, Anwar Made, Ati Retnasari
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引用次数: 0

摘要

本研究的目的是通过财务绩效作为干预变量,确定和检验2017-2019年期间在IDX上市的制造业公司的资本结构、公司规模和智力资本对公司价值的影响。资本结构用DER来代表,公司规模用总资产来代表,智力资本用VAIC来代表,公司价值用托宾斯q来代表,财务业绩用ROA来代表。这种类型的研究是定量的,使用财务报表中包含的数字形式的二手数据。本研究以64家制造业企业为样本进行。抽样方法为目的抽样,分析方法为通径分析。结果表明,资本结构对财务绩效无影响,企业规模对财务绩效有正向影响,智力资本对财务绩效有正向影响,资本结构对财务绩效有正向影响
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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 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
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