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All Journal Jurnal Riset Mahasiswa Akuntansi
Tumirin
Universitas Mataram
Economics, Econometrics & Finance

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Journal : Jurnal Riset Mahasiswa Akuntansi

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Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital Hanifa Ainun Nicma; Tumirin
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1142

Abstract

The focus of the research is how a company's ownership structure and size impact intellectual capital. This research uses multiple linear regression and purposive sampling to examine 37 companies listed on the Indonesia Stock Exchange (BEI) in 2022. Intellectual capital is not affected by company size, institutional ownership, or foreign ownership; however, management ownership influences 5%. Those who wish to conduct further research can use this research as a reference regarding ownership structure and company size on intellectual capital performance.
Co-Authors Hanifa Ainun Nicma