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

Authors: 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 firm value through financial performance as a mediator. The observation sample used companies listed in the 2015-2017 period. This observation employed quantitative methods by testing hypotheses using path analysis through linear regression. The Sobel test was used to test the mediation effect. The regression and Sobel test results indicate that financial performance can mediate the influence of intellectual capital on firm value.

Keywords: Intellectual capital, Financial Performance, Company Value

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