PENGARUH INTELLECTUAL CAPITAL, RETURN ON ASSETS DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of intellectual capital (VAIC), Return On Assets and Current Ratio on Firm Value (PBV) of Consumer Goods companies which were listed on Indonesia Stock Exchange during 2015-2018.The research was quantitative. Moreover, the data collection technique used purposive sampling technique, in wich the sample was based on criteria given. In line with, there were 26 samples from 61 consumer goods which were listed on Indonesia Stock Exchange during 4 years (2015-2018). Furthermore, there were 104 observations. Additionally, the data were taken from annual report which published and stock price’s data from www.idx.co.id. In addition, the data analysis technique used multiple linear regression with SPSS 20.0.The research result concluded intellectual capital (VAIC) did not affect on firm value (PBV). Likewise, Current Ratio did not affect on firm value (PBV). On the other hand, Return On Assets had positive effect on firm value (PBV).
Keywords: intellectual capital, return on assets, current ratio, firm value