PENGARUH MODIFIED VALUE ADDED INTELLECTUAL COEFFICIENT TERHADAP NILAI PERUSAHAAN PADA PERBANKAN SYARIAH DENGAN PROFITABILITAS SEBAGAI PEMODERASI

Navisatul Muna, NIM.: 20108030117 (2024) PENGARUH MODIFIED VALUE ADDED INTELLECTUAL COEFFICIENT TERHADAP NILAI PERUSAHAAN PADA PERBANKAN SYARIAH DENGAN PROFITABILITAS SEBAGAI PEMODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the impact of Intellectual Capital (M-VAIC) and its components Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Relational Capital Efficiency (RCE) on firm value (Tobin’s Q), with profitability (ROA) serving as a moderating variable, in Islamic banking companies. The study employs purposive sampling to select data samples, focusing on Islamic banking companies, including Bank Umum Syariah (BUS) and Unit Usaha Syariah (UUS), listed on the stock exchange during the period from 2019 to 2023. Data analysis is performed using Panel Data Regression and Moderating Regression Analysis with the aid of Stata 17. The results indicate a significant effect of IC, SCE, and RCE on firm value, while CEE and HCE do not have a significant impact. Profitability significantly moderates the relationship between intellectual capital and firm value.

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