Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking
This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study ba...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2020-03-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/25466 |
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| author | Windie Yustyarani Indah Yuliana |
| author_facet | Windie Yustyarani Indah Yuliana |
| author_sort | Windie Yustyarani |
| collection | DOAJ |
| description | This study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results showed that intellectual capital had a positive effect on profitability and on firm value, income diversification had a negative effect on profitability, while it was found to have no effect on firm value, profitability had a positive effect on firm value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Income Diversification on Firm Value. |
| format | Article |
| id | doaj-art-e1940e5a75194e358a452d0ac60b76e4 |
| institution | Kabale University |
| issn | 2085-4277 |
| language | English |
| publishDate | 2020-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-e1940e5a75194e358a452d0ac60b76e42025-08-20T03:24:52ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772020-03-01121778910.15294/jda.v12i1.2546610133Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian BankingWindie Yustyarani0Indah Yuliana1Islamic State University Maulana Malik Ibrahim MalangManagement Departmen, State Islamic University Maulana Malik Ibrahim MalangThis study aims to examine and analyze the effect of intellectual capital and income diversification on firm value mediated by profitability. This study uses secondary data from annual reports on banks listed on the Indonesia Stock Exchange in 2013-2018. There are 30 banking samples in this study based on established criteria (purposive sampling). Data analysis using the WarpPLS 6.0 program. The results showed that intellectual capital had a positive effect on profitability and on firm value, income diversification had a negative effect on profitability, while it was found to have no effect on firm value, profitability had a positive effect on firm value, intellectual capital had an indirect effect on firm value mediated by profitabilit with partial mediation, while mediation is not supported by the indirect effect of Income Diversification on Firm Value.https://journal.unnes.ac.id/nju/index.php/jda/article/view/25466intellectual capitalincome diversificationprofitabilityfirm value |
| spellingShingle | Windie Yustyarani Indah Yuliana Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking Jurnal Dinamika Akuntansi intellectual capital income diversification profitability firm value |
| title | Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking |
| title_full | Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking |
| title_fullStr | Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking |
| title_full_unstemmed | Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking |
| title_short | Influence Of Intellectual Capital, Income Diversification on Firm Value Of Companies With Profitability Mediation: Indonesian Banking |
| title_sort | influence of intellectual capital income diversification on firm value of companies with profitability mediation indonesian banking |
| topic | intellectual capital income diversification profitability firm value |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/25466 |
| work_keys_str_mv | AT windieyustyarani influenceofintellectualcapitalincomediversificationonfirmvalueofcompanieswithprofitabilitymediationindonesianbanking AT indahyuliana influenceofintellectualcapitalincomediversificationonfirmvalueofcompanieswithprofitabilitymediationindonesianbanking |