Elbert Yohanto, Hendang Tanusdjaja
Fakultas Ekonomi Universitas Tarumanagara Jakarta

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Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI Elbert Yohanto, Hendang Tanusdjaja
Jurnal Paradigma Akuntansi Vol 1, No 1 (2019): Januari 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.468 KB) | DOI: 10.24912/jpa.v1i1.7305

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectualcapital, financial leverage, and ownership structure to financial performance in manufacturing companies listed in the Indonesia Stock Exchange for the period 2014-2016. The research is conducted by taking samples of 37 manufacture companies using purposive sampling method. This research uses multiple regression for data analysis. The t test shows that managerial ownership has no significant effect on financial performance, meanwhile intellectual capital and financial leverage have significant positive effects, and institutional ownership has significant negative effect on financial performance. The F test shows that intellectual capital, financial leverage, managerial ownership, and institutional ownership have simultaneously effects on financial performance.