The Impact of Intellectual Capital on Company Value with Profitability as a Mediator

This study aims to determine the effect of intellectual capital on firm value with profitability as a mediator in the food and beverage sub-sector. This study is quantitative empirical research using hypothesis research that examines the significant influence and direction of the direct and indirect relationship between the independent variables and the dependent variable through the intermediate variable. The total research sample is 14 companies. The sampling technique used in this research was purposive sampling. The data used is panel data. The data analysis method uses path analysis with the help of Eviews software. Partial test results show that intellectual capital has a positive and significant effect on firm value and profitability. The Sobel test results show that profitability cannot mediate the effect of intellectual capital on firm value.

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Publication Details

Journal
International Journal of Current Science Research and Review
Published
2024-08-12
DOI
https://doi.org/10.47191/ijcsrr/v7-i8-38
Citations
1
Primary Topic
Intellectual Capital and Performance Analysis
Type
article
Field-Weighted Citation Impact
0.55
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article

The Impact of Intellectual Capital on Company Value with Profitability as a Mediator

Muhammad Arfan, Mulia Saputra, Nisa Hajja Qadri Harahap
1 citations
International Journal of Current Science Research and Review
Intellectual Capital and Performance Analysis
0.55
article

The Impact of Intellectual Capital on Company Value with Profitability as a Mediator

Muhammad Arfan, Mulia Saputra, Nisa Hajja Qadri Harahap
article en
1 citations

Abstract

This study aims to determine the effect of intellectual capital on firm value with profitability as a mediator in the food and beverage sub-sector. This study is quantitative empirical research using hypothesis research that examines the significant influence and direction of the direct and indirect relationship between the independent variables and the dependent variable through the intermediate variable. The total research sample is 14 companies. The sampling technique used in this research was purposive sampling. The data used is panel data. The data analysis method uses path analysis with the help of Eviews software. Partial test results show that intellectual capital has a positive and significant effect on firm value and profitability. The Sobel test results show that profitability cannot mediate the effect of intellectual capital on firm value.

International Journal of Current Science Research and ReviewVol. 07(08)
Universitas Syiah Kuala (ID)
Openalex Percentile: Top 23%
Intellectual Capital and Performance Analysis
0.55
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The Impact of Intellectual Capital on Company Value with Profitability as a Mediator — Muhammad Arfan, Mulia Saputra, et al. · International Journal of Current Science Research and Review (2024) | TGRS Research Map | TGRS