PENGARUH INTELLECTUAL CAPITAL, GROWTH OPPORTUNITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

AZLINE CITRA FADIA, . (2026) PENGARUH INTELLECTUAL CAPITAL, GROWTH OPPORTUNITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh intellectual capital, growth opportunity, serta ukuran perusahaan terhadap nilai perusahaan pada perusahaan sub sektor food and beverage yang tercatat di Bursa Efek Indonesia (BEI) selama tahun 2022-2024. Pengukuran variabel dalam penelitian ini mencakup Intellectual Capital yang diproksikan dengan Value Added Intellectual Coefficient (VAIC™), Growth Opportunity yang diukur berdasarkan tingkat pertumbuhan total aset, ukuran perusahaan yang dihitung menggunakan logaritma natural (Ln) total aset, serta nilai perusahaan yang diukur melalui Price to Book Value (PBV). Penelitian ini menerapkan pendekatan kuantitatif asosiatif dengan metode purposive sampling dalam menentukan sampel. Berdasarkan kriteria yang telah ditetapkan, diperoleh 74 perusahaan dengan jumlah 222 observasi. Data penelitian kemudian dianalisis menggunakan regresi data panel dengan bantuan software Eviews versi 13. Hasil penelitian menunjukkan bahwa Intellectual Capital dan ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan. Sebaliknya, Growth Opportunity terbukti berpengaruh positif terhadap nilai perusahaan. Penelitian selanjutnya dapat mempertimbangkan penggunaan proksi pengukuran yang berbeda untuk Intellectual Capital, Growth Opportunity, dan ukuran perusahaan, serta memperpanjang periode penelitian dan memperluas cakupan sampel ke sektor lainnya. Upaya tersebut diharapkan dapat meningkatkan generalisasi hasil penelitian dan memberikan pemahaman yang lebih luas mengenai faktor-faktor yang memengaruhi nilai perusahaan. ***** This study aims to examine the effect of intellectual capital, growth opportunity, and firm size on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The variables employed in this study include intellectual capital measured using the Value Added Intellectual Coefficient (VAIC™), growth opportunity measured by the growth rate of total assets from the previous year to the current year, firm size measured by the natural logarithm (Ln) of total assets, and firm value measured using the Price to Book Value (PBV) ratio. This study adopts an associative quantitative approach and applies a purposive sampling technique, resulting in a sample of 74 companies with a total of 222 observations. The data were analyzed using panel data regression analysis with the assistance of Eviews version 13. The results indicate that intellectual capital and firm size do not have a significant effect on firm value. In contrast, growth opportunity has a positive and significant effect on firm value. These findings suggest that companies with greater growth opportunities tend to receive higher market valuations, while intellectual capital and firm size have not been able to significantly influence investors' assessments during the study period. Future research is recommended to employ alternative proxies for measuring intellectual capital, growth opportunity, and firm size, as well as to extend the observation period and broaden the research sample to include other industrial sectors. Such improvements are expected to enhance the generalizability of the findings and provide a more comprehensive understanding of the factors influencing firm value.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Susi Indriani, S.E., M.S.Ak., Ph.D; 2). Septi Nurmalita, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Azline Citra Fadia .
Date Deposited:	14 Aug 2026 06:36
Last Modified:	14 Aug 2026 06:36
URI:	http://repository.unj.ac.id/id/eprint/70851

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