Ayun, Lentera Qurrota (2022) Pengaruh Intellectual Capital Terhadap Harga Saham dengan Profitabilitas (ROA) sebagai Variabel Moderating pada Perusahaan Sektor Perbankan di BEI Periode 2016 sampai 2020. S2 thesis, Akuntansi.
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Abstract
ABSTRACT This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA. Keywords : Intellectual Capital, VAICTM, Stock Prices, ROA, Regression Analysis
| Type: | Thesis (S2) |
|---|---|
| Subjects: | L Education > L Education (General) |
| Divisions: | Pascasarjana > Ilmu Akutansi |
| Depositing User: | AYUN |
| Date Deposited: | 21 Nov 2022 07:32 |
| Last Modified: | 21 Nov 2022 07:32 |
| URI: | https://repository.unja.ac.id/id/eprint/41125 |
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