P I C E E B A, 1ST PICEEBA 2018

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The Influence of Intellectual Capital on Corporate Value through Financial Performance at Consumer Good Companies Go Public in Indonesia Stock Exchange
Iqbal Firdausi, Riswan Ludfi

Last modified: 2018-06-29

Abstract


This study aims to analyze the influence of intellectual capital on financial performance, analyze the influence of intellectual capital on firm value, analyze the influence of financial performance to firm value and analyze influence intellectual capital to company value through financial performance. The sample in this research is 33 companies in the period 2013 to 2016. Analysis technique using path analysis. The result of the analysis shows that intellectual capital has an effect on financial performance. This proves that intellectual materials such as knowledge, information, a wealth of experience utilized by the company can create the value of financial performance to the fullest. Intellectual capital affects the value of the company. Companies that have high intellectual capital indicate that the company can combine the presence of resources owned, ranging from financial funds, human capital, structural capital to customer capital, with good management, the value of the company has increased. Financial performance has an effect on company value. Intellectual capital affects the company's value through financial performance.

Keywords


Intellectual Capital, Financial performance, Company Value