Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 18, No 2 (2015)

STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA

Uzliawati, Lia (Unknown)
Rosiana, Rita (Unknown)
Kurniasari, Desi (Unknown)



Article Info

Publish Date
01 Aug 2015

Abstract

This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 19.0. Based on the results of multiple linier regression, the study found that the capital structure has no effect on firm value and intellectual capital has a positives effect on firm value. Keywords: Capital Structure, Intellectual Capital, Firm Value, PBV, dan Perbankan

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Journal Info

Abbrev

wahana

Publisher

Subject

Economics, Econometrics & Finance

Description

Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. ...