The Effect of Capital Structure and Intellectual Capital on Corporate Value with Financial Performance as Intervening Variable
Authors
Diyo Yurianda, Erni Masdupi
Corresponding Author
Diyo Yurianda
Available Online 10 March 2020.
- 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/).
Cite this article
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 -