The Mediation Role of Financial Performance in the Effect of Physical Capital on Firm Value
Abstract
Full Text:
PDFReferences
Barney, J. 1991. Firm resources and sustainable competitive advantage. Journal of Management, 17(1), 99–120.
Baron, R.M., & Kenny, D.A. 1986. The moderator-mediator variable distinction in social psychological research : Conceptual, strategic, and statistical conciderations. Journal of Personality and Social Psychology, 51, 1173–1182.
Deep, R. and Narwal, K. P. 2014. Intellectual Capital and its Association with Financial Performance: A study of Indian Textile Sector. Int. J. Manag. Bus. Res, 4(1), 43–54.
Dewi. N.L.P.S. , & Novitasari. N.L.G. 2021. Effect of Return on Assets and Company Growth on Company Value (A Case Study of Manufacturing Companies Listed on Indonesia Stock Exchange). International Journal of Accounting Finance in Asia Pasific, 4(2), 1–11.
Earnest, D.F., & Sofian, S. 2013. The mediating role of corporate governance on intellectual capital and corporate performance. Journal of Economics, Business and Management, 1(4), 339–342.
Fauziah, I. N., & Sudiyatno, B. 2020. Pengaruh profitabilitas Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi(Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016-2018). Dinamika Akuntansi, Keuangan Dan Perbankan, 9(2), 107–119.
Firer. S., & Williams. S.M. 2003. Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348–360. https://doi.org/DOI 10.1108/14691930310487806
Hadiwijaya, R. C., and Rohman, A. 2013. Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening. Diponegoro Journal of Accounting, 2(3), 1–7.
Hair, Joe F., Ringle, C. M., & Sarstedt, M. 2011. PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice. Journal of Marketing Theory and Practice, 19(2), 139–151. https://doi.org/10.2753/MTP1069-6679190202
Indrarini, S. 2019. Nilai Perusahaan Melalui Kualitas Laba (Good Governance dan Kebijakan Perusahaan). Scopindo.
Jufrizen & Qoula Asfa. 2015. Pengaruh Profitabilitas Dan Kebijakan Hutang Terhadap Nilai Perusahaan. . . Jurnal Kajian Manajemen Bisnis, 4(2).
Kamath, B. G. 2015. Impact of intellectual capital on financial performance and market valuation of firms in India. International Letters of Social and Humanistic Sciences, 48, 107–122.
Khan, A. M. and Raushan, M. A. 2017. An empirical study of the impact of intellectual capital on Indian IT Industry. http://www.otago.ac.nz/pmaa-2017/papers/otago636825.pdf
Kharal, M., Rehman, M. Z., Abrar, M., Khan, M. S. and Kharal, M. 2014. Intellectual capital and firm performance: An empirical study on the Oil and Gas sector of Pakistan. International Journal of Accounting and Financial Reporting, 4(1), 238–261.
Khasanah, F. N. U. & H. D. A. 2020. The Effect of Funding Decisions and Intellectual Capital on Firm Value with Profitability as an Intervening Variable in Manufacturing Companies Listed on the Indonesia Sharia Stock Index. International Journal of New Technology and Research (IJNTR), 6(7), 5–12.
Lestari, E., & M. 2017. Pengaruh efektivitas dewan komisaris dan komite audit, struktur kepemilikan perusahaan, dan kualitas audit terhadap perataan laba. Jurnal Media Riset Akuntansi, Auditimg Dan Informasi, 17(2), 97–116.
Nassar Sedeaq. 2018. The Impact of Intellectual Capital on Corporate Performance of IT Companies: Evidence from Bursa Istanbul. Journal of Accounting and Applied Business Research, 1(3).
Nuryaman. 2015. The influence of intellectual capital on the firm’s value with the financial performance as intervening variable. Procedia-Social and Behavioral Sciences, 211, 292–298.
Nwachukwu,C. & Chladkova, H. 2018. Firm resources, strategic analysis capability and strategic performance:organisational structure as moderator. International Journal of Quality Research, 13(1), 74–94.
Ochego, E. M., Omagwa, J., & Muathe, S. 2019. Corporate governance, financial performance and firm Value : a case of commercial banks in Kenya. Finance & Banking Studies, 8(4), 112–119.
Qiu, Y., Shaukat, A., & Tharyan, R. 2016. Environmental and social disclosures: Link with corporate financial performance. British Accounting Review, 48(1), 102–116. https://doi.org/10.1016/j.bar.2014.10.007
Sholihin, M., & Ratmono, D. 2013. Analisis SEM-PLS dengan WarpPLS 3.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. ANDI.
Subaida, I., Nurkholis & Mardiati, E. 2018. Effect of intellectual capital and intellectual capital disclosure on firm value. Journal of Applied Management, 16(1).
Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Alfabeta, CV.
Widarjono, A. 2010. Analisis Statistika Multivariat Terapan. Sekolah Tinggi Ilmu Manajemen YKPN.
Refbacks
- There are currently no refbacks.
____________________________________________________________________________________
Departement of Management ECONOMY AND BUSINESS FACULTY - UNIVERSITAS TRUNOJOYO MADURA
Jl. Raya Telang PO BOX 2 Kamal - Bangkalan, 69162 - Jawa Timur