PERAN MEDIASI INTELLECTUAL CAPITAL DISCLOSURE DALAM HUBUNGAN FOREIGN OWNERSHIP DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN

Paulus Tangke

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Penelitian ini bertujuan untuk menguji peran mediasi Intellectual Capital Disclosure dalam hubungan Foreign Ownership dan Financial Leverage terhadap Nilai Perusahaan. Penelitian ini adalah merupakan penelitian eksplanatory. Teori yang digunakan dalam penelitian ini adalah teori Stakeholder dan teori Signal. Populasi dan sampel penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2016 – 2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah regresi berganda (multiple regression) dengan bantuan software Statistical Package for the Social Sciences (SPSS) versi 24. Adapun hasil penelitian ini adalah Foreign Ownership berpengaruh positif dan signifikan terhadap Intellectual Capital Disclosure, demikian juga Financial Leverage berpengaruh positif dan signifikan terhadap Intellectual Capital Disclosure.

Foreign Ownership dan Financial Leverage keduanya juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Intellectual Capital Disclosure juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Intellectual Capital Disclosure juga memiliki peran mediasi dalam hubungan Foreign Ownership dan Financial Leverage terhadap Nilai Perusahaan.

Kata kunci : Intellectual Capital Disclosure, Foreign Ownership, Financial Leverage, Nilai Perusahan.

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Referensi


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DOI: https://doi.org/10.1234/mirai.v6i1.678

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