Juwandinata, Rizki Amalia (2025) Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderasi (Studi Pada Perusahaan Sub Sektor Perbankan di Bursa Efek Indonesia Periode 2019-2023). Undergraduate thesis, UPN 'Veteran" Jawa Timur.
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Abstract
This study aims to analyze how the influence of intellectual capital on the value of companies with financial performance as a moderation variable. Intellectual capital is one of the intangible assets that has an important role in creating a competitive advantage and improving the company's performance, as well as the company's value. The variables in this study consist of intellectual capital, company value, and financial performance. There are 3 components in intellectual capital, namely value added capital employed (VACA), value added human capital (VAHU), and structural capital value added (STVA). The company's value in this study was measured using the Tobin,sQ method. Meanwhile, financial performance is measured using ROA. This study uses a quantitative method. The data used is secondary data in the form of annual financial statement data for the banking sub-sector listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The data collection technique used the purposive sampling method and was obtained by 25 companies with a period of 5 years, then 125 sample data were obtained. The analysis in this study uses the Smart PLS version 3.0 program which is used as a test tool. The results of the study show that intellectual capital affects the value of the company. This explains that good intellectual capital management will be able to affect the company's value in the market. Meanwhile, financial performance is not able to improve the relationship between intellectual capital and company value.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Rizki Amalia Juwandinata | ||||||||
| Date Deposited: | 18 Jun 2025 08:45 | ||||||||
| Last Modified: | 18 Jun 2025 08:45 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38431 |
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