PENGARUH INTELLECTUAL CAPITAL, RETURN ON EQUITY, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA SEKTOR RITEL

ERLINA, PUTRI SISKAWATI (2025) PENGARUH INTELLECTUAL CAPITAL, RETURN ON EQUITY, DEBT TO EQUITY RATIO, UKURAN PERUSAHAAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA SEKTOR RITEL. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.

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Abstract

ABSTRACT Firm value is an important indicator for investors in assessing a company’s performance and future prospects. The retail sector in Indonesia experienced both pressure and recovery during the 2019–2023 period due to the COVID-19 pandemic, making it relevant to analyze from the perspective of internal influencing factors. This study aims to examine the effect of intellectual capital, Return on Equity (ROE), Debt to Equity Ratio (DER), firm size, and Good Corporate Governance (GCG) on firm value. A quantitative approach was used with multiple linear regression analysis. The sample was selected using a saturated sampling technique, consisting of 17 consumer cyclical companies in the retailing sub-sector listed on the Indonesia Stock Exchange during the 2019–2023 period. Data were obtained from published annual financial reports. The analysis results show that ROE, DER, and firm size partially affect firm value. Conversely, intellectual capital and GCG do not show significant influence. Simultaneously, all variables have a significant effect on firm value. These findings imply that management and investors should focus on financial indicators and operational efficiency to enhance firm value in the retail sector. Keywords: firm value, intellectual capital, Return on Equity, Debt to Equity Ratio, Good Corporate Governance

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	KARIM BUDIONO
Date Deposited:	17 Apr 2026 07:08
Last Modified:	17 Apr 2026 07:08
URI:	http://repo.itsm.ac.id/id/eprint/1668

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