Prisa, Joseph Ardy and Sitepu, Badikenita and Hidayat, Nila K. (2019) Impact of Intellectual Capital on Firm Value of the Companies Listed in Lq45 Index 2010-2017 Through Financial Performance as Intervening Variable. Masters thesis, Swiss German University.

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Abstract

The Purpose of this study is to obtain empirical evidence about impact of Intellectual Capital (IC) on Firm Value (FV) of the companies listed in LQ45 Index during the years 2010-2017 directly and indirectly. The indirect method used Financial Performance (FP) as Intervening Variable. The Firm Value as the dependent variable was measured using a Price to Book Value (PBV), the Financial Performance was measured by proxy Return on Equity (ROE). While Intellectual Capital is measured using Value Added Intellectual Capital Efficiency (VAICTM ). The object of the research is the companies listed in LQ45 Index in eight consecutive years and also according to defined criteria. The number of samples that meet the criteria of 17 companies with the financial reporting period from 2010 to 2017. Based on the analysis and hypothesis testing, this study showed the following results: Intellectual capital has a significant impact on financial performance; Intellectual capital has an significant impact on firm value through Financial Performance as Intervening variable; Agriculture and Basic Industry companies has most VAIC awareness.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Intellectual Capital ; Financial Performance ; Firm Value ; VAICTM ; PBV ROE
Subjects:	H Social Sciences > HF Commerce > HF5001 Business H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Business Administration and Communication > Department of Business Administration
Depositing User:	Adityatama Ratangga
Date Deposited:	19 May 2020 04:01
Last Modified:	19 May 2020 04:01
URI:	http://repository.sgu.ac.id/id/eprint/486

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