INNAYAH, SHOFIYATUL (2023) INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITY TERHADAP FIRM VALUE DENGAN INDEPENDENT COMMISSIONER SEBAGAI PEMODERASI PADA PERBANKAN INDONESIA. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
ABSTRACT THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE AND PROFITABILITY TO FIRM VALUE WITH INDEPENDENT COMMISSIONERSAS A MODERATION Shofiyatul Innayah Sultan Ageng Tirtayasa University This study aims to examine the Independent Commissioner as a Moderator of the Effect of Intellectual Capital Disclosure and Profitability on Firm Value in Indonesia Banking sector. Profitability in this study is proxied by Return On Assets (ROA). The research used is quantitative descriptive research. The data used comes from the annual reports of banking companies listed on the IDX for 2017-2021. The observation data used is 150 data. The analysis technique used in this research is the Moderating Regression Analysis Test which is processed using STATA. The results of the study show that in a direct relationship, Intellectual Capital Disclosure has a significant negative effect on firm value. However, ROA does not have a positive but not significant effect on firm value. In the moderation relationship, independent commissioners can strengthen the influence of Intellectual Capital Disclosure on firm value. However, the Independent Commissioner cannot strengthen the influence of Intellectual Capital on banking firm value. Keywords: Intellectual Capital Disclosure, Independent Commissioners, ROA, Firm Value, Banking Sector.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | ABSTRAK PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITYTERHADAP FIRM VALUE DENGAN INDEPENDENT COMMISSIONERSEBAGAI PEMODERASI Shofiyatul Innayah Universitas Sultan Ageng Tirtayasa Penelitian ini bertujuan untuk menguji Independent Commissioner sebagai Pemoderasi Pengaruh Intellectual Capital Disclosure dan Profitabilitas terhadap Firm Value pada perbankan di Indonesia. Profitabilitas dalam penelitian ini diproksikan dengan Return On Asset (ROA). Penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Data yang digunakan bersumber dari annual report perusahaan perbankan yang terdaftar di BEI tahun 2017-2021. Data observasi yang digunakan sejumlah 150 data. Teknik analisis yang digunakan dalam penelitian yaitu Uji Moderating Regression Analysis yang diolah dengan menggunakan STATA. Hasil penelitian menunjukan bahwa dalam hubungan langsung, Intellectual Capital Disclosure berpengaruh negatif signifikan terhadap firm value. Akan tetapi, ROA tidak memiliki pengaruh positif tetapi tidak signifikan terhadap firm value. Pada hubungan moderasi, Komisaris independen dapat memperkuat Pengaruh Intellectual Capital Disclosure terhadap firm value. Akan tetapi Komisaris Independen tidak dapat memperkuat pengaruh Intellectual Capital terhadap firm valueperbankan. Kata Kunci : Intellectual Capital Disclosure, Komisaris Independen, ROA,Firm Value, Perbankan | |||||||||
| Uncontrolled Keywords: | Keywords: Intellectual Capital Disclosure, Independent Commissioners, ROA, Firm Value, Banking Sector. Kata Kunci : Intellectual Capital Disclosure, Komisaris Independen, ROA,Firm Value, Perbankan | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Mrs Shofiyatul Innayah | |||||||||
| Date Deposited: | 16 Jan 2024 10:25 | |||||||||
| Last Modified: | 16 Jan 2024 10:25 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/32254 |
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