PERAN INTELLECTUAL CAPITAL DALAM MEMEDIASI PENGARUH POFITABILITAS TERHADAP NILAI PERUSAHAAN

Abstract

The purpose of this study is to know the impact of profitability and intellectual capital on corporate value, and whether intellectual capital can mediate the impact of profitability on corporate value. The population used is 48 banking companies listed on  IDX.. Data analysis is essentially quantitative or statistical, with the goal of testing the proposed hypothesis. The data analysis for this study used path analysis using PLS version 3.0 software. The test results by the t-test show that profitability has a great influence on corporate value, and intellectual capital has a great influence on corporate value. Test results using the t-test show that intellectual capital can convey the profitability impact of IDX-listed general banking companies  on goodwill

Keywords : : Profitability, intellectual capital and firm value