Abstract
This study aims to analyze the effect of intellectual capital on firm value through financial performance. This research was conducted at National Foreign Exchange Private Commercial Banks listed on the Indonesia Stock Exchange during the observation period from 2019 to 2021 and involved ten banks using a purposive sampling method. Data were analyzed using panel data regression and path analysis. The results show that human capital efficiency has a significant negative effect on financial performance; structural capital efficiency capital and employed efficiency have a significant positive effect on financial performance; human capital efficiency, capital employed efficiency, and financial performance have a significant positive effect on firm value; structural capital efficiency has a significant negative effect on firm value; human capital efficiency and capital employed efficiency have a significant negative effect on firm value through financial performance; structural capital efficiency has a significant positive effect on firm value through financial performance.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
