کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1108184 1488348 2015 7 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The Influence of Intellectual Capital on The Firm's Value with The Financial Performance as Intervening Variable
موضوعات مرتبط
علوم انسانی و اجتماعی علوم انسانی و هنر هنر و علوم انسانی (عمومی)
پیش نمایش صفحه اول مقاله
The Influence of Intellectual Capital on The Firm's Value with The Financial Performance as Intervening Variable
چکیده انگلیسی

The purpose of this study was to determine the effect of intellectual capital on the firm's value with company's financial performance (profitability) as an intervening variable. Intellectual capital was measured using Pulic's models. This research sample number 93 companies manufacturing sector listed in Indonesia Stock Exchange. The results showed that: (a) the intellectual capital has a positive effect on firm value; (b) intellectual capital has a positive impact on profitability; and (c) studies have shown that profitability serves as an intervening variable in a causal relationship between intellectual capital and firm value.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Procedia - Social and Behavioral Sciences - Volume 211, 25 November 2015, Pages 292-298