Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)

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The Influence of Intellectual Capital on Corporate Value through Financial Performance

Authors
Iqbal Firdausi, Riswan Ludfi
Corresponding Author
Iqbal Firdausi
Available Online July 2018.
DOI
10.2991/piceeba-18.2018.75How to use a DOI?
Keywords
intellectual capital, financial performance, and company value
Abstract

This study aims to analyze the influence of intellectual capital on financial performance, the influence of intellectual capital on firm value, the influence of financial performance to firm value and the influence intellectual capital to company value through financial performance. The sample in this research consists of 33 manufacturing companies in Indonesian Stock Exchange from 2013 to 2016. Analysis technique used was path analysis. The results of the analysis show that intellectual capital has an effect on financial performance. This proves that intellectual materials such as knowledge, information, a wealth of experience utilized by the company can create the value of financial performance to the fullest. Intellectual capital affects the value of the company. Companies that have high intellectual capital indicate that the company can combine the presence of resources owned, ranging from financial funds, human capital, structural capital to customer capital, with good management, the value of the company has increased. Financial performance has an effect on company value. Intellectual capital affects the company's value through financial performance.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2018
ISBN
10.2991/piceeba-18.2018.75
ISSN
2352-5428
DOI
10.2991/piceeba-18.2018.75How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Iqbal Firdausi
AU  - Riswan Ludfi
PY  - 2018/07
DA  - 2018/07
TI  - The Influence of Intellectual Capital on Corporate Value through Financial Performance
BT  - Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
PB  - Atlantis Press
SP  - 583
EP  - 589
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-18.2018.75
DO  - 10.2991/piceeba-18.2018.75
ID  - Firdausi2018/07
ER  -