THE ROLE OF FINANCIAL PERFORMANCE AS A MEDIATION OF THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE VALUE OF COMPANIES LISTED ON THE IDX

Title: THE ROLE OF FINANCIAL PERFORMANCE AS A MEDIATION OF THE INFLUENCE OF INTELLECTUAL CAPITAL ON THE VALUE OF COMPANIES LISTED ON THE IDX

Author: MAHANANI PUTRANINGRUM

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This observation aims to determine the influence of intellectual capital on company value through financial performance as mediation. The observation sample uses companies registered in the 2015-2017 period. This observation uses quantitative methods by testing hypotheses using path analysis carried out through linear regression. To test the effect of mediation, use the Sobel test. The regression results and Sobel test results show that financial performance can mediate the influence of intellectual capital on company value.

Keywords: Intellectual capital, Financial Performance, Company Value

Sources: http://repository.unair.ac.id/82011/