Putri, Wulan Wahyuni Rossa and Tartilla, Nilda (2018) PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN OPERATING CASH FLOW SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Secondary Sectors di Bursa Efek Indonesia). Jurnal Ilmiah Ilmu Ekonomi (Jurnal Akuntansi, Pajak dan Manajemen), 7 (13). pp. 1-12. ISSN 2088-6969

	Image COVER.jpg Download (2MB)
	Text 1. PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN.pdf Download (550kB)

Abstract

The purpose of this research is to analyze and investigate the effect of intellectual capital toward the firm value using operating cash flow as moderating variable in manufacturing companies secondary sectors listed in Indonesia Stock Exchange 2012-2015 period. This research examines the relation of intellectual capital components Value Added Intellectual Coefficient (VAICTM) toward the firm value with operating cash flow as moderating variable. Firm value is measured using Market to Book Value Equity (MBVE). The sampling method used is the purposive sampling, the samples used in research are 78 manufacturing companies secondary sectors listed in Indonesia Stock Exchange 2012-2015 period. The research data were tested by using the classical assumptions using Moderated Regression Analysis (MRA) technique using SPSS 22 for window. The results showed that VAICTM partially have significant effect on the firm value, simultaneously intellectual capital have significant effect on firm value. Operating cash flow as the moderating variable no significant influence the relation VAICTM to the firm value

Item Type:	Article
Uncontrolled Keywords:	Intellectual Capital, Operating cash flow and Firm Value
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi
Depositing User:	Perpus ID UMMI
Date Deposited:	19 Nov 2018 04:15
Last Modified:	19 Nov 2018 04:24
URI:	http://eprints.ummi.ac.id/id/eprint/562

Actions (login required)

View Item