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

Vol 7 No 8 (2024): Volume 07 Issue 08 August 2024

Article Date Published : 12 August 2024 | Page No.: 6258-6264 | Google Scholar | Crossref doi for this article

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.

Keywords :

Firm value, Intellectual Capital., profitability

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How to Cite :

The Impact of Intellectual Capital on Company Value with Profitability as a Mediator. Nisa Hajja Qadri Harahap, Mulia Saputra, Muhammad Arfan , 7(8), 6258-6264. Retrieved from https://ijcsrr.org/single-view/?id=18572&pid=18331

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