PENGARUH MODAL INTELEKTUAL, TATA KELOLA, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PROPERTI DI BEI PERIODE 2014-2017

SURIA, EDWIN STEVANUS (2019) PENGARUH MODAL INTELEKTUAL, TATA KELOLA, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PROPERTI DI BEI PERIODE 2014-2017. Masters thesis, Universitas Tarumanagara.

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Abstract

This research investigate analytically and empirically the impact of intellectual capital, corporate governance, and capital structure on company’s value with financial performance as intervening variable. This research argue that knowledge management is core value for the companies these days. Thus, this research believe that intelectual capital also became very important component for companies. Corporate governance is important component to reduce agency cost, but the corporate governance of Indonesia’s Companies are far behind compared to ASEAN Countries. Also, capital structure of the company can reflects the risk and trust from the public. Following this logic, the hypothesis of this research is intelectual capital, corporate governance, and capital structure have significant impact to company’s value with and without financial performance as intervening variable. This hypothesis tested using data provided from annual reports and companies’ financial reports of property and real estate companies in IDX 2014-2017 using SmartPLS 3. The result of hypothesis testing are, intelectual capital and capital structure are not significantly affect company’s value directly, but indirectly, intelectual capital and capital strucutre have significant effect to company’s value. Institutional ownership is signifcantly affect the company’s value directly and indirectly. Audit Commitee and Managerial Ownership are not significantly affect the company’s value both directly and indirectly. Key Words: Intellectual Capital, Corporate Governance, Capital Structure, Financial Performance, Company’s Value.

Item Type: Thesis (Masters)
Subjects: Tesis
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 21 Apr 2021 02:32
Last Modified: 15 Jun 2022 04:16
URI: http://repository.untar.ac.id/id/eprint/16426

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