PROFITABILITY AND FIRM SIZE ON FIRM VALUE WITH INTELLECTUAL
CAPITAL AS MODERATING VARIABLE ON LQ45 COMPANY
LISTED ON BEI PERIOD 2018 – 2020
Dublin Core
Title
PROFITABILITY AND FIRM SIZE ON FIRM VALUE WITH INTELLECTUAL
CAPITAL AS MODERATING VARIABLE ON LQ45 COMPANY
LISTED ON BEI PERIOD 2018 – 2020
CAPITAL AS MODERATING VARIABLE ON LQ45 COMPANY
LISTED ON BEI PERIOD 2018 – 2020
Subject
Profitability, Size, LQ45, The Value of the Company, Intellectual Capital
Description
This study aims to examine the effect of profitability and firm size on firm value and also
to determine the effect of intellectual capital as a moderating variable on the
relationship between profitability and firm value and firm size on firm value. The
population of this study are companies that are members of the LQ45 index for the
2018-2020 period. The sample selection used purposive sampling technique. The data
analysis technique used is moderated regression analysis (MRA). This study shows that
profitability as measured by ROI has a significant effect on firm value, but GPM as a
measure of profitability has no significant effect. Firm size has a positive effect on firm
value in LQ45 companies. Intellectual Capital can moderate the relationship between
profitability as measured by ROI and GPM. Intellectual Capital also moderates the
relationship between firm size and firm value in LQ45 companies for the 2018-2020
period.
to determine the effect of intellectual capital as a moderating variable on the
relationship between profitability and firm value and firm size on firm value. The
population of this study are companies that are members of the LQ45 index for the
2018-2020 period. The sample selection used purposive sampling technique. The data
analysis technique used is moderated regression analysis (MRA). This study shows that
profitability as measured by ROI has a significant effect on firm value, but GPM as a
measure of profitability has no significant effect. Firm size has a positive effect on firm
value in LQ45 companies. Intellectual Capital can moderate the relationship between
profitability as measured by ROI and GPM. Intellectual Capital also moderates the
relationship between firm size and firm value in LQ45 companies for the 2018-2020
period.
Creator
Vitalis Ari Widiyaningsih, Daniel Budi Pratama, Darmanto
Source
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Date
2022
Contributor
peri irawan
Format
pdf
Language
english
Type
text
Files
Collection
Citation
Vitalis Ari Widiyaningsih, Daniel Budi Pratama, Darmanto, “PROFITABILITY AND FIRM SIZE ON FIRM VALUE WITH INTELLECTUAL
CAPITAL AS MODERATING VARIABLE ON LQ45 COMPANY
LISTED ON BEI PERIOD 2018 – 2020,” Repository Horizon University Indonesia, accessed April 20, 2025, https://repository.horizon.ac.id/items/show/7933.
CAPITAL AS MODERATING VARIABLE ON LQ45 COMPANY
LISTED ON BEI PERIOD 2018 – 2020,” Repository Horizon University Indonesia, accessed April 20, 2025, https://repository.horizon.ac.id/items/show/7933.