INTELLECTUAL CAPITAL THROUGH CORPORATE VALUES WITH PROFITABILITY AS MEDIATION VARIABLE
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Date
2020
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Solid State Technology Volume: 63 Issue: 3
Abstract
The purpose of this study is to analyze the influence of Intellectual Capital on company value with
profitability as a mediating variable. The data used in this study is secondary data with a sampling method
that is purposive sampling method. The populations in this study were companies that were registered in LQ
45 for the period of 2012-2016, which were than selected as 19 samples in this study. The analysis tool for
testing hypotheses is path analysis. The results of this study are the effect of intellectual capital on company
value on LQ 45 Index companies listed on the Indonesia Stock Exchange (IDX) in the period 2011-2016
through profitability as a mediating variable of 16,9%.
Description
Keywords
Intellectual Capital, Profitability, Company Value