THE INTELLECTUAL CAPITAL ON COMPANY GROWTH AND COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE IN THE AUTOMOTIVE INDUSTRY

THE INTELLECTUAL CAPITAL ON COMPANY GROWTH AND COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE IN THE AUTOMOTIVE INDUSTRY

Corporate Growth, Company Value, Financial Performance, Intellectual Capital

This study aimed to determine the effect of Intellectual Capital with Financial Performance as an intervening variable on Company Growth and Company Value of the Automotive and Components Sub-sectors listed on the IDX. The population was 13 companies, and the sample was six with a purposive sampling technique. Analysis tools used Sem-PLS. The results showed that VAIC significantly influenced the company's financial performance. VAIC did not influence company growth. VAIC had a significant effect on firm value. The company's financial performance could mediate between VAIC and Company Growth with the status of the mediating result of Indirect-Only (complete mediation) significant and direct effects not substantial.

Sri Utami Ady1*, Miftha Choirul Akbar 2

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023-11-23

peri irawan

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