Pengaruh Good Corporate Governance, Intellectual Capital, dan Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Perbankan yang Terdaftar Dalam Bursa Efek Indonesia Periode 2013-2015)

Abstract

The aims of this research are to know : (1) The influence of GCG to firm value (2) The influence of Intellectual capital to firm value (3) The influence of Profitability to firm value. The population used in this study is banking company which is listed on the Indonesia Stock Exchange (IDX) from 2013 until 2015. The sample was 81 companies using purposive sampling method which is a method of sampling that takes objects with certain criteria. Analysis of data used to analyze the factors that influence the value of the company is a multiple regression analysis and hypothesis testing using determinant coefficient, t-statistic and f-statistic. The result of research show that the effect of GCG positive butnot significant to firm value. Intellectual Capital (VAIC™) was negative effect on firm value. Profitability was positive and significant effect on firm value