The Influence of Intellectual Capital on The Firm's Value with The Financial Performance as Intervening Variable

被引：35
|
作者：
Nuryaman [1 ]
机构：
[1] Univ Widyatama, Bandung 40125, Indonesia
来源：
2ND GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES (GCBSS-2015) ON MULTIDISCIPLINARY PERSPECTIVES ON MANAGEMENT AND SOCIETY | 2015年 / 211卷
关键词：
Intellectual capital; firm's value; profitability;
D O I：
10.1016/j.sbspro.2015.11.037
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The purpose of this study was to determine the effect of intellectual capital on the firm's value with company's financial performance (profitability) as an intervening variable. Intellectual capital was measured using Pulic's models. This research sample number 93 companies manufacturing sector listed in Indonesia Stock Exchange. The results showed that: (a) the intellectual capital has a positive effect on firm value; (b) intellectual capital has a positive impact on profitability; and (c) studies have shown that profitability serves as an intervening variable in a causal relationship between intellectual capital and firm value. (C) 2015 The Authors. Published by Elsevier Ltd.
引用
收藏
页码：292 / 298
页数：7
相关论文
共 50 条
  • [1] The Influence of Intellectual Capital towards Financial Performance with Brand Value as an Intervening Variable
    Sadalia, Isfenti
    Daulay, Ira Erminda
    Marlina, Lisa
    Muda, Iskandar
    [J]. QUALITY-ACCESS TO SUCCESS, 2019, 20 (168): : 79 - 85
  • [2] Designing intellectual capital and capital structure for financial performance and firm value
    Muchlis, Muchlis
    Setini, Made
    Asyik, Nur Fadjrih
    Mochklas, Mochamad
    Mekarsari, Ni Ketut Adi
    [J]. INTERNATIONAL JOURNAL OF ENTREPRENEURIAL VENTURING, 2024, 16 (02)
  • [3] Financial performance, intellectual capital disclosure and firm value: the winning edge
    Keter, Charles Kiprono Sang
    Cheboi, Josephat Yegon
    Kosgei, David
    [J]. COGENT BUSINESS & MANAGEMENT, 2024, 11 (01):
  • [4] The Impact of Corporate Governance on Firm's Performance with Capital Structure as an Intervening Variable
    Willyanto, Patrick
    Marciano, Deddy
    Siswantoyo, Didik
    [J]. PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON MANAGEMENT RESEARCH (AICMAR 2018), 2018, 74 : 54 - 57
  • [5] Value chain in the relationship of intellectual capital and firm's performance
    Suharman, Harry
    Hapsari, Dini Wahjoe
    Hidayah, Nurul
    Saraswati, Rr. Sri
    [J]. COGENT BUSINESS & MANAGEMENT, 2023, 10 (01):
  • [6] The Influence of Intellectual Capital on Corporate Value through Financial Performance
    Firdausi, Iqbal
    Ludfi, Riswan
    [J]. PROCEEDINGS OF THE FIRST PADANG INTERNATIONAL CONFERENCE ON ECONOMICS EDUCATION, ECONOMICS, BUSINESS AND MANAGEMENT, ACCOUNTING AND ENTREPRENEURSHIP (PICEEBA 2018), 2018, 57 : 27 - 33
  • [7] Building firm value and financial performance through intellectual capital: the indonesia stock exchange's experience
    Madyan, Muhammad
    Nugraha, Iksan Abdi
    Wisudanto, Wisudanto
    Setiawan, Rahmat
    Firdausi, Novian Abdi
    [J]. ECONOMICS BULLETIN, 2022, 42 (02):
  • [8] INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF JORDANIAN FINANCIAL INSTITUTIONS
    Mustafa, Dalia Ibrahim
    Alzebdieh, Rami Mohammad
    Abdullatif, Modar
    Al Majali, Safa' Akef
    [J]. BANKS AND BANK SYSTEMS, 2024, 19 (03)
  • [9] Intellectual Capital Influence on Financial Performance Banking
    Tarsono, Ono
    Fauziyah, Ayuni
    Faruqi, Faris
    [J]. PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018), 2018, 73 : 110 - 120
  • [10] Intellectual Capital Investment, Stakeholders' Value, Firm Market Value and Financial Performance: The Case of Tunisia Stock Exchange
    Fourati, Hedia
    Affes, Habib
    [J]. JOURNAL OF INFORMATION & KNOWLEDGE MANAGEMENT, 2013, 12 (02)
12345