ROA Memoderasi Pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan

Authors

  • Irma Indira Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan image/svg+xml
  • Ma’rufatur Rodhiyah Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan image/svg+xml
  • Evi Dwi Kartikasari Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan image/svg+xml

DOI:

https://doi.org/10.30659/jai.12.2.111-123

Abstract

ABSTRACT The Purpose of this study is to test and analyze empirically the effect of Growth Opportunity, intellectual capital on Firm Value and to test and analyze ROA which moderates the effect of Growth Opportunity and Intellectual Capital on Firm Value. This research was conducted by making observations in manufacturing companies on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. In this study hypothesis testing using the application tool PLS (Partial Least Square) 3.3. The results of this study indicate that Growth Opportunity, Intellectual Capital and ROA affect firm value while ROA moderates the effect of Growth Opportunity but does not moderate the influence of Intellectual Capital on firm value. Keywords: ROA, PER, VAICTM, PBV ABSTRAK Tujuan dari penelitian ini yaitu untuk melakukan pengujian dan analisis secara empiris pengaruh Growth Opportunity, Intellectual Capital pada Nilai Perusahaan dan untuk melakukan pengujian serta analisis ROA yang memoderasi pengaruh Growth Opportunity dan Intellectual Capital pada Nilai Perusahaan. penelitian ini dilakukan dengan melakukan pengobservasian di perusahaan manufaktur pada Indonesia Stock Exchange. Teknik pengambilan sampel menggunakan purposive sampling. Pada penelitian ini pengujian hipotesis menggunakan alat bantu aplikasi PLS (Partial Least Square) 3.3. Hasil pada penelitian ini menunjukkan jika Growth Opportunity, Intellectual Capital dan ROA berpengaruh pada Nilai perusahaan sedangkan ROA memoderasi pengaruh Growth Opportunity namun tidak memoderasi pengaruh Intellectual Capital pada Nilai perusahaan. Keywords: ROA, PER, VAICTM, PBV

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Published

2023-07-25

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Vol. 12 No. 2 (2023): Jurnal Akuntansi Indonesia

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