Pengaruh Intellectual Capital, Debt To Equity Ratio, Dan Current Ratio Terhadap Nilai Perusahaan Yang Di Mediasi Oleh Kinerja Keuangan (Studi Pada Saham LQ45 Tahun 2017-2019
Jurnal Ilmiah Riset Manajemen
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Title |
Pengaruh Intellectual Capital, Debt To Equity Ratio, Dan Current Ratio Terhadap Nilai Perusahaan Yang Di Mediasi Oleh Kinerja Keuangan (Studi Pada Saham LQ45 Tahun 2017-2019
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Creator |
Suhesti, Serviana Trisna
Wahono, Budi Hatneny, Aleria Irma |
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Description |
AbstractThis study aims to examine the effect of intellectual capital, debt to equity ratio and current ratio on firm value mediated by financial performance. The population in this study were LQ45 companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample of this study used a purposive sampling technique. From a population of 45 companies, 8 companies were sampled with a three-year research period (2017-2019) analytical techniques. The data analysis technique used is path analysis (path test). Based on the results of the study, the results showed that intellectual capital, debt to equity ratio and current ratio had no significant effect on financial performance. Intellectual Capital and Debt to equity ratio have a significant effect on firm value while the current ratio has no effect on firm value. Meanwhile, financial performance has not been able to mediate the relationship between intellectual capital, debt to equity ratio and current ratio to firm value. Keywords: intellectual capital, debt to equity ratio, current ratio, firm value, and financial performance.
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Publisher |
Jurnal Ilmiah Riset Manajemen
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Contributor |
—
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Date |
2021-09-09
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://riset.unisma.ac.id/index.php/jrm/article/view/13163
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Source |
Jurnal Ilmiah Riset Manajemen; eJrm Vol. 10 No. 06 Agustus 2021
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Language |
eng
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Relation |
http://riset.unisma.ac.id/index.php/jrm/article/view/13163/10313
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Rights |
Copyright (c) 2021 Jurnal Ilmiah Riset Manajemen
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