Intellectual Capital to the Firm Value With Profitability as Intervening Variable

DOI

10.2991/iconies-18.2019.24How to use a DOI?

Keywords

Intellectual Capital, Firm Value, Profitability

Abstract

In order to compete competitively, the principle of corporate management must be changed by applying knowledge-based business based company. Intellectual capital is believed to play an essential role in improving corporate value and financial performance. The purpose of this paper is to find an effect of Intellectual Capital on the company's value by considering the variable of profitability. Method of this research is using a quantitative descriptive. The findings of this paper can provide new insights and contribute to the development of theory, especially with regard to the understanding of value-added information generated by intellectual capital and its implications for firm value an also have practical suggestion on decision making to assess a company and as a source of information and references on the relevance of Intellectual Capital in the financial statements

Copyright

© 2019, 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  - Basir S
AU  - Prianka Tiersa Arindha
AU  - Maretha Ika Prajawati
PY  - 2019/10
DA  - 2019/10
TI  - Intellectual Capital to the Firm Value With Profitability as Intervening Variable
BT  - Proceedings of the 2018 International Conference on Islamic Economics and Business (ICONIES 2018)
PB  - Atlantis Press
SP  - 124
EP  - 127
SN  - 2352-5428
UR  - https://doi.org/10.2991/iconies-18.2019.24
DO  - 10.2991/iconies-18.2019.24
ID  - S2019/10
ER  -