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All Journal Jurnal Riset Akuntansi dan Bisnis Indonesia
Pandit Fatih A
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Economics, Econometrics & Finance

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PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN Dyah Kesuma Ningrum; Hasanah Setyowati; Pandit Fatih A
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.826 KB) | DOI: 10.32477/jrabi.v2i2.488

Abstract

This study aims to examine the effect of intellectual capital and ownership structure on company performance. The sample of this study is mining companies listed on the Indonesia Stock Exchange Period 2015-2018 with a sampling method using purposive sampling of 18 companies. Hypothesis testing is done by using multiple linear regression analysis. The results showed that human capital, structure capital, employee capital, managerial ownership and institutional ownership together influenced ROA. The contribution of human capital, structure capital, employee capital, managerial ownership and institutional ownership together affected ROA of 43.9%. Partially, human capital has a negative effect on Return On Assets (ROA), structure capital has a positive and significant effect on Return On Assets (ROA), employee capital has no effect on Return On Assets (ROA), managerial ownership has a negative effect on Return On Assets (ROA), institutional ownership has a positive and significant effect on Return on Assets (ROA).
Co-Authors Dyah Kesuma Ningrum Hasanah Setyowati