?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+INTELLECTUAL+CAPITAL%2C+INTELLECTUAL+CAPITAL%0D%0ADISCLOSURE+(ICD)+TERHADAP+NILAI+PERUSAHAAN+DENGAN%0D%0APROBABILITAS+SEBAGAI+VARIABEL+INTERVENING%0D%0A(STUDI+KASUS+PADA+PERUSAHAAN+LQ-45+DI+BEI+TAHUN+2016-2018)&rft.creator=Vrilly+Claudia+Defita+Berdaria%2C+1711031035&rft.subject=330+Ekonomi&rft.description=Dunia+bisnis+saat+ini+menyadari+keberadaan+intellectual+capital+dan%0D%0Apengungkapannya+di+perusahaan+memiliki+peran+dalam+meningkatkan+daya%0D%0Asaing+dan+peningkatan+nilai+di+berbagai+perusahaan.+Penelitian+ini+bertujuan%0D%0Auntuk+mengetahui+pengaruh+intellectual+capital+(IC)%2C+intellectual+capital%0D%0Adisclosure+(ICD)+terhadap+nilai+perusahaan+dengan+profitabilitas+sebagai%0D%0Avariabel+intervening.+Intellectual+capital+dan+intellectual+capital+disclosure%0D%0Amerupakan+variabel+independen%2C+sedangkan+variabel+dependen+pada+penelitian%0D%0Aini+adalah+profitabilitas+dan+nilai+perusahaan%0D%0ADalam+penelitian+ini%2C+metode+pengambilan+sampel+dilakukan+dengan%0D%0A%0D%0Amenggunakan+purposive+sampling+dan+diperoleh+sebanyak+25+perusahaan+LQ-%0D%0A45+yang+terdaftar+di+BEI+selama+tahun+2016-2018%2C+dengan+demikian%2C+jumlah%0D%0A%0D%0Adata+yang+diamati+dalam+penelitian+ini+berjumlah+75+data.+Kemudian%2C+data+yang%0D%0Aada+dianalisis+menggunakan+Software+Smart+Partial+Least+Square+(SmartPLS)%0D%0A3.0+yang+digunakan+untuk+menguji+hubungan+VAICTM+dan+ICD+terhadap%0D%0Akinerja+keuangan+(ROE)+dan+nilai+perusahaan+(Tobins%E2%80%99Q).%0D%0AHasil+penelitian+menunjukkan+bahwa+IC+berpengaruh+positif+dan%0D%0Asignifikan+terhadap+profitabilitas%3B+ICD+berpengaruh+positf+dan+signifikan%0D%0Aterhadap+profitabilitas%3B+IC+berpengaruh+positif+namun+tidak+signifikan+terhadap%0D%0Anilai+perusahaan%3B+ICD+berpengaruh+negatif+terhadap+nilai+perusahaan%3B%0D%0Aprofitabilitas+berpengaruh+positif+dan+signifikan+terhadap+nilai+perusahaan%3B+IC%0D%0Aberpengaruh+postif+dan+signifikan+terhadap+nilai+perusahaan+yang+dimediasi%0D%0Aoleh+profitabilitas+dan+ICD+berpengaruh+positif+dan+signfikan+terhadap+nilai%0D%0Aperusahaan+yang+dimediasi+oleh+profitabilitas.%0D%0A%0D%0AKata+kunci+%3A+intellectual+capital%2C+intellectual+capital+disclosure%2C+profitabilitas%2C%0D%0Anilai+perusahaan%0D%0AToday%E2%80%99s+business+world+realizes+the+existence+of+intellectual+capital+and%0D%0Aits+disclosure+has+a+role+in+increasing+competitiveness+and+increasing+value+in%0D%0Avarious+company.+This+study+is+aimed+to+examine+the+influence+of+intellectual%0D%0Acapital+(IC)%2C+intellectual+capital+disclosure+(ICD)+on+the+value+of+companies%0D%0Awith+profitability+as+an+intervening+variable.+Intellectual+capital+and+intellectual%0D%0Acapital+disclosure+are+independent+variables%2C+while+the+dependent+variables+in%0D%0Athis+study+are+profitability+and+company+value.%0D%0AIn+this+research%2C+sampling+methods+was+used+by+applying+purposive%0D%0Asampling+and+obtained+as+many+as+25+LQ-45+companies+that+registered+on+BEI%0D%0Aduring+2016-2018%2C+thus%2C+the+amount+of+data+observed+in+this+research+amounted%0D%0Ato+75+data.+The+existing+data+were+analysed+by+using+The+Partial+Least+Square%0D%0A(SmartPLS)+3%2C+Software+used+to+test+VAICTM+and+ICD+relationships+to+financial%0D%0Aperformance+(ROE)+and+enterprise+value+(Tobins'Q).%0D%0AThe+results+showed+that+IC+significantly+positive+on+profitability%3B+ICD%0D%0Ahave+significanty+positive+on+profitability%3B+IC+has+a+positive+but+insignificant%0D%0Aon+the+value+of+the+company%3B+ICD+negatively+the+value+of+the+company%3B%0D%0Aprofitability+significantly+positive+effects+the+value+of+the+company%3B+IC+has%0D%0Asignificantly+positive+on+the+value+of+the+company+mediated+by+profitability%0D%0Aand+ICD+significantly+positive+on+the+value+of+the+company+mediated+by%0D%0Aprofitability.%0D%0AKeywords+%3A+intellectual+capital%2C+intellectual+capital+disclosure%2C+profitability%2C%0D%0Acompany+value&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2021&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62281%2F1%2FVRILLYCLAUDIA_1711031035_ABSTRAK%2520-%2520Vrilly%2520Claudia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62281%2F2%2FVRILLY%2520CLAUDIA_1711031035_SKRIPSI%2520FULL%2520-%2520Vrilly%2520Claudia.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F62281%2F3%2FVRILLY%2520CLAUDIA_1711031035_SKRIPSI%2520TANPA%2520PEMBAHASAN%2520-%2520Vrilly%2520Claudia.pdf&rft.identifier=++Vrilly+Claudia+Defita+Berdaria%2C+1711031035++(2021)+PENGARUH+INTELLECTUAL+CAPITAL%2C+INTELLECTUAL+CAPITAL+DISCLOSURE+(ICD)+TERHADAP+NILAI+PERUSAHAAN+DENGAN+PROBABILITAS+SEBAGAI+VARIABEL+INTERVENING+(STUDI+KASUS+PADA+PERUSAHAAN+LQ-45+DI+BEI+TAHUN+2016-2018).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F62281%2F