The Effect of Capital Structure and Intellectual Capital on Corporate Value with Financial Performance as Intervening Variable

DOI

10.2991/aebmr.k.200305.162How to use a DOI?

Keywords

capital structure, intellectual capital, financial performance, company value, path analysis

Abstract

This paper aims to see whether there is an influence of capital and intellectual structure on financial performance and firm value. The sample in this study used a purposive sampling method in order to obtain a final sample of 32 companies in the consumer goods industry with an observation period of 2012-2018. The type of data in this study uses secondary data. The study uses path analysis, the results of the study show that capital structure and intellectual capital variables have an influence on financial performance but do not have an effect on firm value.

Copyright

© 2020, 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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TY  - CONF
AU  - Diyo Yurianda
AU  - Erni Masdupi
PY  - 2020
DA  - 2020/03/10
TI  - The Effect of Capital Structure and Intellectual Capital on Corporate Value with Financial Performance as Intervening Variable
BT  - Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019)
PB  - Atlantis Press
SP  - 938
EP  - 943
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.162
DO  - 10.2991/aebmr.k.200305.162
ID  - Yurianda2020
ER  -