LINDAWATI, LINDAWATI (2023) PERAN INTELLECTUAL CAPITAL DISCLOSURE DALAM MEMEDIASI HUBUNGAN ANTARA MANAGERIAL ABILITY DENGAN NILAI PERUSAHAAN. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh managerial ability terhadap intellectual capital disclosure, menguji pengaruh managerial ability terhadap nilai perusahaan, menguji pengaruh intellectual disclosure terhadap nilai perusahaan dan menguji peran intellectual capital disclosure dalam memediasi hubungan antara managerial ability ability dengan nilai perusahaan. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan perusahaan dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Dengan menggunakan teknik pengambilan sampel metode sampling purposive. Dengan menggunakan aplikasi statistic berupa Structural Equation Modelling dengan melalui aplikasi Wrap Partial Least Square versi 8.0 yang digunakan dalam penelitian ini untuk menganalisis penelitian yang terdiri dari uji validitas, reliabilitas dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa pertama, bahwa managerial ability berpengaruh positif terhadap nilai perusahaan, hipotesis kedua menunjukkan bahwa managerial ability terhadap intellectual capital disclosure, hipotesis ketiga menunjukkan intellectual capital disclosure terhadap nilai perusahaan, sedangkan hipotesis keempat menunjukkan bahwa intellectual capital disclosure memediasi managerial ability terhadap nilai perusahaan. Kata Kunci: Intellectual Capital Dislosure, Managerial Ability, dan Nilai Perusahaan
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | This study aims to examine the effect of managerial ability on intellectual capital disclosure, examine the effect of managerial ability on firm value, examine the effect of intellectual disclosure on firm value and examine the role of intellectual capital disclosure in mediating the relationship between managerial ability and firm value. This study uses secondary data derived from the financial statements of basic companies and chemicals listed on the Indonesia Stock Exchange. By using the sampling technique purposive sampling method. By using a statistical application in the form of Structural Equation Modeling through the Wrap Partial Least Square application version 8.0 used in this study to analyze research consisting of validity, reliability and hypothesis testing. The results of this study indicate that first, that managerial ability has a positive effect on firm value, the second hypothesis indicates that managerial ability on intellectual capital disclosure, the third hypothesis indicates intellectual capital disclosure on firm value, while the fourth hypothesis indicates that intellectual capital disclosure mediates managerial ability on firm value. Keywords: Intellectual Capital Disclosure, Magaerial Ability, and Company Value | |||||||||
| Uncontrolled Keywords: | Intellectual Capital Dislosure, Managerial Ability, dan Nilai Perusahaan. Intellectual Capital Disclosure, Magaerial Ability, and Company Value | |||||||||
| Subjects: | L Education > LB Theory and practice of education > LB1501 Primary Education | |||||||||
| Divisions: | 08-Pascasarjana > 62101-Magister Akuntansi 08-Pascasarjana |
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| Depositing User: | WATI LINDA ASADI | |||||||||
| Date Deposited: | 12 Jul 2023 11:04 | |||||||||
| Last Modified: | 12 Jul 2023 11:04 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26080 |
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