PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

The firm value be improved by the stakeholders, as its performance is guaranteed. This is shown by the human resource, profit and debst level, and the size in which provide competitive benefits for the firm. While, the research aimed to examine the effect of intellectual capital (VAIC), leverage (DAR), profitability (ROE), and firm size (Size) on the firm value (PBV) of Food and Beverages companies which were listed on Indonesia Stock Exchannge 2013-2017. This sampling collection technique used purposive sampling as its population was eleven Food and Beverages companies. Moreover, the data analysis technique used multiple linier regression with SPSS version 23.The research result showed the firm value could be examined by intellectual capital (VAIC), leverage (DAR), profitability (ROE), and firm size (Size) with 87,5% and the rest 12,5% was examined by orther variables. In addition, according to hypothesis testing, it concluded the intellectual capital had insignificant effect on the firm value. On the other hand, leverage (DAR), profitability (ROE), and firm size (Size) had significant effect on the firm value (PBV).
Keywords: intellectual capital (VAIC), leverage (DAR), profitability (ROE), and firm size (Size), firm value (PBV).