文章基本信息

标题：Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies
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作者：Sigit Hermawan ; Nisfatur Rokhmania ; Ruci Arizanda Rahayu 等
期刊名称：International Journal of Finance & Banking Studies
印刷版ISSN：2147-4486
出版年度：2021
卷号：10
期号：6
页码：181-188
DOI：10.20525/ijrbs.v10i6.1345
语种：English
出版社：Society for the Study of Business & Finance
摘要：This study was conducted to seek the consistency of the results of previous studies on the influence of Intellectual Capital, with the mediation of financial performance, on the value of banking firms. The quantitative research method used the PLS-SEM analysis technique by using the Smart PLS 3 application. The research subjects were 45 banks listed on the IDX for the period 2015-2019. The sampling technique used was purposive sampling. The results showed the consistency of the financial performance of banking companies with ROE and ROA indicators as mediating variables between Intellectual Capital as the dependent variable on the value of conventional banking companies using PER indicator as an independent variable. The type of mediation formed in the PLS-SEM equation model is partial mediation.
关键词：Intellectual Capital (VAIC);Financial Performance (ROA and ROE);Firm Value (PER)