PENGARUH INTELLECTUAL CAPITAL, FINANCIAL FLEXIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Sevina Nurul Amelia, . (2025) PENGARUH INTELLECTUAL CAPITAL, FINANCIAL FLEXIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative research analyzes the impact of intellectual capital, financial flexibility, and financial performance on company value. The background of this research is the fact that Indonesia's technology sector, despite experiencing rapid adoption and use of technology, still faces various challenges and is recognized as a leading industry. However, with effective resource management, appropriate financial strategies, and continuous innovation, this sector has the opportunity to increase company value while strengthening investor confidence. The population in this study consisted of 47 technology companies listed on the Indonesia Stock Exchange for the period 2021-2024. Sample selection was carried out using a purposive sampling approach, which resulted in 41 technology companies as the sample representation. Data analysis was performed using panel data regression through STATA software. The results of this study indicate that the independent variables of intellectual capital and financial performance do not have a significant effect on company value. Financial flexibility shows that it has a positive effect on firm value. The control variable in this study, namely company size, also shows no effect on company value.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112031] [Pembimbing: Masripah] [Penguji 1: Munasiron Miftah] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Intellectual Capital, Financial Flexibility, Financial Performance, Company Value
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SEVINA NURUL AMELIA
Date Deposited: 31 Mar 2026 02:46
Last Modified: 31 Mar 2026 02:46
URI: http://repository.upnvj.ac.id/id/eprint/41301

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