{"title":"智力资本、盈利能力和资本结构对企业价值的影响","authors":"Cellin Lucky, Hendang Tanusdjaja","doi":"10.24912/jpa.v5i1.22165","DOIUrl":null,"url":null,"abstract":"This research aims to determine the effect of intellectual capital, profitability, capital structure and company size as control variables on company value in the manufacturing sector listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2016. The results of this study indicate that Intellectual Capital and Profitability have a significant effect on firm value while the capital structure has no significant influence on firm value. The implication of this research is the need for improvement in increasing profitability and monitoring the intellectual capital in company'sorder to increase company value and send positive signals to investors.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"68 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN\",\"authors\":\"Cellin Lucky, Hendang Tanusdjaja\",\"doi\":\"10.24912/jpa.v5i1.22165\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to determine the effect of intellectual capital, profitability, capital structure and company size as control variables on company value in the manufacturing sector listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2016. The results of this study indicate that Intellectual Capital and Profitability have a significant effect on firm value while the capital structure has no significant influence on firm value. The implication of this research is the need for improvement in increasing profitability and monitoring the intellectual capital in company'sorder to increase company value and send positive signals to investors.\",\"PeriodicalId\":176185,\"journal\":{\"name\":\"Jurnal Paradigma Akuntansi\",\"volume\":\"68 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Paradigma Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/jpa.v5i1.22165\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Paradigma Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/jpa.v5i1.22165","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在确定智力资本、盈利能力、资本结构和公司规模作为控制变量对2017-2019年在印度尼西亚证券交易所上市的制造业公司价值的影响。样本采用目的抽样法,有效数据为71家企业。数据处理技术采用多元回归分析,辅以Windows 20版SPSS (Statistical Product and Service Solution)软件和Microsoft Excel 2016。研究结果表明,智力资本和盈利能力对企业价值有显著影响,而资本结构对企业价值无显著影响。本文的研究表明,为了提高公司的价值,向投资者传递积极的信号,需要提高公司的盈利能力和对智力资本的监控。
PENGARUH INTELLECTUAL CAPITAL, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN
This research aims to determine the effect of intellectual capital, profitability, capital structure and company size as control variables on company value in the manufacturing sector listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling and valid data were 71 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) program for Windows released 20 and Microsoft Excel 2016. The results of this study indicate that Intellectual Capital and Profitability have a significant effect on firm value while the capital structure has no significant influence on firm value. The implication of this research is the need for improvement in increasing profitability and monitoring the intellectual capital in company'sorder to increase company value and send positive signals to investors.