Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Managerial Ownership Sebagai Variabel Moderating (Studi pada Sektor Manufaktur yang Listing di BEI Tahun 2013-2017)
Main Authors: | Hikmat, Imat; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa, Akhmadi, Akhmadi; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa, Purwanda, Eka; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa |
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Format: | Article info application/pdf eJournal |
Bahasa: | eng |
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Magister Manajemen - Universitas Sultan Ageng Tirtaysa
, 2019
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Online Access: |
https://jurnal.untirta.ac.id/index.php/JRBM/article/view/9374 https://jurnal.untirta.ac.id/index.php/JRBM/article/view/9374/pdf_20 |
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article-9374 |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Managerial Ownership Sebagai Variabel Moderating (Studi pada Sektor Manufaktur yang Listing di BEI Tahun 2013-2017)</title><creator>Hikmat, Imat; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa</creator><creator>Akhmadi, Akhmadi; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa</creator><creator>Purwanda, Eka; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa</creator><subject lang="en-US">Manajemen Keuangan</subject><subject lang="en-US">Intellectual Capital; Firm Value; Managerial Ownership</subject><description lang="en-US">This study aims to determine the effect of intellectual capital on company value with managerial ownership as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. By using the Pulic’s-Value Added Intellectual Coefficients (VAIC) Model, this study examines the relationship between intellectual capital (VAIC) to firm value (PBV) and managerial ownership (MO) as a moderating variable. This study’s population is manufacturing companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the sample used was 9 companies. The analytical method used is Moderated Regression Analysis (MRA). Hypothesis testing uses t statistics to test the effect of variables partially with a level of significance of 5%. In addition, a classic assumption test was carried out which included normality test, multicollinearity test, heterocedasticity test, and autocorrelation test. The results of this study indicate that intellectual capital has a significant effect on the positive direction of firm value. This study also proves that there is no significant effect of managerial ownership in the relationship between intellectual capital and firm value</description><publisher lang="en-US">Magister Manajemen - Universitas Sultan Ageng Tirtaysa</publisher><contributor lang="en-US"/><date>2019-11-30</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.untirta.ac.id/index.php/JRBM/article/view/9374</identifier><source lang="en-US">Jurnal Riset Bisnis dan Manajemen Tirtayasa; Vol 3, No 2 (2019); 215-235</source><source>2599-0837</source><language>eng</language><relation>https://jurnal.untirta.ac.id/index.php/JRBM/article/view/9374/pdf_20</relation><rights lang="en-US">Copyright (c) 2019 Jurnal Riset Bisnis dan Manajemen Tirtayasa</rights><rights lang="en-US">http://creativecommons.org/licenses/by/4.0</rights><recordID>article-9374</recordID></dc>
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language |
eng |
format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
author |
Hikmat, Imat; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa Akhmadi, Akhmadi; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa Purwanda, Eka; Program Pascasarjana Magister Manajemen Universitas Sultan Ageng Tirtayasa |
title |
Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Dengan Managerial Ownership Sebagai Variabel Moderating (Studi pada Sektor Manufaktur yang Listing di BEI Tahun 2013-2017) |
publisher |
Magister Manajemen - Universitas Sultan Ageng Tirtaysa |
publishDate |
2019 |
topic |
Manajemen Keuangan Intellectual Capital Firm Value Managerial Ownership |
url |
https://jurnal.untirta.ac.id/index.php/JRBM/article/view/9374 https://jurnal.untirta.ac.id/index.php/JRBM/article/view/9374/pdf_20 |
contents |
This study aims to determine the effect of intellectual capital on company value with managerial ownership as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. By using the Pulic’s-Value Added Intellectual Coefficients (VAIC) Model, this study examines the relationship between intellectual capital (VAIC) to firm value (PBV) and managerial ownership (MO) as a moderating variable. This study’s population is manufacturing companies listed on the Indonesia Stock Exchange (IDX). Based on the purposive sampling method, the sample used was 9 companies. The analytical method used is Moderated Regression Analysis (MRA). Hypothesis testing uses t statistics to test the effect of variables partially with a level of significance of 5%. In addition, a classic assumption test was carried out which included normality test, multicollinearity test, heterocedasticity test, and autocorrelation test. The results of this study indicate that intellectual capital has a significant effect on the positive direction of firm value. This study also proves that there is no significant effect of managerial ownership in the relationship between intellectual capital and firm value |
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Universitas Sultan Ageng Tirtayasa |
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Organization and Management of Psychology/Organisasi dan Manajemen di Bidang Psikologi Sales Management/Manajemen Pemasaran Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan manajamene opraso |
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