PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE DENGAN FINANCIAL PERFOMANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE TAHUN 2021-2025

AYUNINGTYAS, ANGGITA PUTRI (2026) PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE DENGAN FINANCIAL PERFOMANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE TAHUN 2021-2025. S1 thesis, Universitas PGRI Madiun.

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Abstract

Companies capable of consistently improving operational performance and main-taining financial stability have the potential to increase their value in the eyes of investors. This study aims to empirically examine the influence of Intellectual Cap-ital and Capital Structure on Firm Value, with Financial Performance acting as a moderating variable, focusing on Food and Beverage companies listed on the In-donesia Stock Exchange between 2021 and 2025. This is a quantitative study in which data were processed using SPSS 26. The study population consists of pub-licly traded Food and Beverage companies that publish financial reports on the Indonesia Stock Exchange. A purposive sampling method was employed; the population comprised 82 companies, resulting in a sample of 374 company-year observations. Moderated Regression Analysis (MRA) was used as the data analy-sis technique. The findings indicate that Intellectual Capital has a significant influ-ence on Firm Value, and Capital Structure also significantly influences Firm Val-ue. Financial Performance moderates the influence of Intellectual Capital on Firm Value and weakens the influence of Capital Structure on Firm Value.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Intellectual Capital; Capital Structure; Firm Value; dan Financial Perfomance
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: AYUNINGTYA PUTRI ANGGITA
Date Deposited: 15 Sep 2026 06:40
Last Modified: 15 Sep 2026 06:40
URI: http://eprint.unipma.ac.id/id/eprint/9736

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