Oktaviana, Sendi Selvia (2025) PENGARUH RETURN ON EQUITY DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN DENGAN ACCOUNTING PRUDENCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2021 SAMPAI 2024. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of return on equity and intellectual capital on firm value, with accounting prudence as a moderating variable. The research subjects were technology industry companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The method used was quantitative with a descriptive approach and moderated regression analysis (MRA). The research sample consisted of 44 companies using a purposive sampling technique. The results showed that: (1) return on equity had a positive effect on firm value, (2) intellectual capital had a positive effect on firm value, (3) accounting prudence moderated the relationship between return on equity and firm value, and (4) accounting prudence moderated the effect of intellectual capital on firm value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Keywords: Return on Equity, Intellectual Capital, Firm Value, Accounting Prudence |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | OKTAVIANA SELVIA SENDI |
| Date Deposited: | 14 Oct 2025 07:26 |
| Last Modified: | 14 Oct 2025 07:26 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5440 |
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