%A 1711011108 ATIKA PUTRI DIANTI
%T THE EFFECT OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH

PROFITABILITY AS MODERATING VARIABLE:
EMPIRICAL STUDY OF TELECOMMUNICATION COMPANIES

LISTED ON IDX 2011-2019
%X This paper aims to scrutinize the relationship between intellectual capital on affecting
firm value in telecommunication subsector companies listed on the Indonesian Stock
Exchange 2011-2019 due to different relation direction in previous research results.
Shifting value is the main background of research where traditional economic paradigm
that mainly focused on tangible assets has shifted to the use of new economic paradigm
of knowledge based economy. This paper examines the relationship of intellectual capital
on affecting the firm value under resource-based theory and stakeholder theory finance
management frame of references and profitability as moderating variable. The result of
the study has shown that intellectual capital does not affect firm value and profitability
could moderate the relationship of intellectual capital to firm value.

Keywords: Intellectual Capital, Profitability, Firm Value.
%C UNIVERSITAS LAMPUNG
%D 2021
%I FAKULTAS EKONOMI DAN BISNIS
%L eprints61593