Financial Performance Role as Influence Mediation of Intellectual Capital on Company Value Listed on BEI of 2015-2017 Period

Mahanani Putraningrum; Isnalita

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International Journal of Managerial Studies and Research

Volume 7, Issue 3, 2019, Page No: 11-21

Financial Performance Role as Influence Mediation of Intellectual Capital on Company Value Listed on BEI of 2015-2017 Period

Mahanani Putraningrum*, Isnalita

Faculty of Economic and Business, Airlangga University, Jl. Airlangga No.4, Airlangga, Gubeng, Surabaya, East Java, Indonesia.

Citation : Mahanani Putraningrum*, Isnalita, Financial Performance Role as Influence Mediation of Intellectual Capital on Company Value Listed on BEI of 2015-2017 Period International Journal of Managerial Studies and Research 2019 , 7(3) : 11-21.

Abstract

The objective of this research is to determine the influence of intellectual capital on company value with financial performance as an intervening variable. The samples used were companies listed on BEI with period 2015-2017. This study used a quantitative method by testing hypotheses using path analysis carried out through linear regression. Influence mediation was tested using the Sobel test. Results of regression and Sobel test results showed that the financial performance may mediate the influence of intellectual capital on company value.

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