Do Intellectual Capital, Leverage, Profitability affect a company^s value the COVID-19 post pandemic? Sigit Mareta (a*), Lestari (b),Yolifiandri (c), Edy Suryadi (d), Irwan Irawadi Barus (e)
a, b, c,d, e) Accounting Program, Universitas Dian Nusantara, Jakarta Indonesia
Jl. Tj. Duren Bar. 2 No.1, RT.1/RW.5, Tj. Duren Utara, Kec. Grogol petamburan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11470
*sigit.mareta[at]undira.ac.id
Abstract
COVID-19 has been shown to have a major impact on companies^ value. Drawing on research before the pandemic, during the pandemic, we think it is necessary to analyse the value of the company post pandemic the Covid-19. In this context, there is complexity, uncertainty of companies as an important capability and set of practices appears to many companies as a reasonable approach to reducing the problems. This paper aims to examine how the value of the company is seen from the aspect of the direct effect of Intellectual Capital, Leverage and Profitability is the main issue of this paper. This paper tries to explore the theoretical model of the proposal on how these three variables can directly affect firm value. This study is important to conduct to determine the impact of post-pandemic Covid-19, especially to explain the phenomenon of components in intellectual capital in Indonesia. This research is expected to provide further research guidelines and facilities to the government for an approach to fostering improvement in the value of Post-Pandemic Covid 19 companies.
Keywords: Intelectual Capital, Leverage, Post Pandemic Covid-19, Profitability.
Topic: Business, Corporate Governance, and Accounting
