Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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Analysis of Firm Value Through Intellectual Capital, Capital Structure, and Competitive Advantage Intervenin in Companies Coal Mining in Indonesia

Authors
Cepi Pahlevi1, Vebby Anwar1, *
1Management, Hasanuddin University, Makassar, South Sulawesi, Indonesia
*Corresponding author. Email: vebbyanwar1512@gmail.com
Corresponding Author
Vebby Anwar
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_23How to use a DOI?
Keywords
Intellectual Capital; Capital Structure; Competitive Advantage; Company Value; Coal Company
Abstract

This research was conducted at a coal mining company listed on the Indonesia Stock Exchange (IDX). Coal is a non-renewable energy resource and is a source of energy for industrial companies both domestically and for the needs of industrialized countries. This research is a quantitative descriptive research that aims to analyze the correlation of intellectual capital, capital structure to firm value through competitive advantage in coal mining companies in Indonesia. The data collection method was obtained from financial reports, related documents and literature and is also the source of the data used in this study. The population and sample in this study are all coal mining companies listed on the Indonesia Stock Exchange. The analysis technique in this study uses the Partial Least Square Equation Model (SEM-PLS) with the Smart PLS version 3.0 application. This research gives the result that intellectual capital has no effect on competitive advantage, capital structure has no effect on competitive advantage, competitive advantage has an effect on firm value, and intellectual capital does not directly affect firm value through competitive advantage, capital structure has an indirect effect on firm value company through competitive advantage.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
10.2991/978-94-6463-146-3_23
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_23How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Cepi Pahlevi
AU  - Vebby Anwar
PY  - 2023
DA  - 2023/05/29
TI  - Analysis of Firm Value Through Intellectual Capital, Capital Structure, and Competitive Advantage Intervenin in Companies Coal Mining in Indonesia
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 233
EP  - 245
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_23
DO  - 10.2991/978-94-6463-146-3_23
ID  - Pahlevi2023
ER  -