PENGARUH INTELEKTUAL CAPITAL (IC) GOODWILL DAN AKTIVITAS PEMASARAN TERHADAP NILAI BUKU PERUSAHAAN
Abstract
The purpose of this study was to determine the effect of Intellectual Capital (IC), Marketing Activities and Goodwill on the company's book value either simultaneously or partially. Various stakeholders have long asked companies to voluntarily disclose their intellectual resources so that it becomes a consideration for investors to see the company's performance. This study uses analytical methods that are descriptive and quantitative. The data used in this study is panel data, which combines cross section data and time series for the 2015-2019 period. The population in this study are technology companies listed on the Indonesia Stock Exchange with a sample of 10 companies. The type of data used in this research is secondary data, namely financial reports sourced from company publications through the Indonesia Stock Exchange website. The results showed that (1) intellectual capital had no effect on firm value. (2) goodwill has a positive and significant effect on firm value. (3) marketing activities have a positive and significant effect on firm value.
Keywords: Influence, Intellectual Capital, Goodwill, Marketing Activities
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