The MODEL INTERAKSI KUALITAS LABA DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (PERUSAHAAN PERBANKAN YANG SAHAMNYA TERDAFTAR DI BEI 2015 – 2017)

Abstract

The purpose of this research is to knows the effect of interaction between earnings quality and intellectual capital on firm value. This research using a sample of 101 observation data of 37 bank companies that listed in the Indonesian Stock Exchange 2015-2017. The multiple linear regression analysis and moderated regression analysis (MRA) used to analysis the collected data. The finding show that earnings quality has effect on firm value, while intellectual capital as independen variabel has no effect on firm value. Finally, interaction between earnings quality and intellectual capital has no effect on firm value.

Keywords: earnings quality, intellectual capital, firm value