Jurnal ULTIMA Accounting
Vol 13 No 1 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 

PENGARUH MULTIPLE LARGE SHAREHOLDER STRUCTURE, LEVERAGE, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN JASA NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Nita Yulistiani (Institut Teknologi & Bisnis Ahmad Dahlan)



Article Info

Publish Date
30 Jun 2021

Abstract

Abstract— This research is quantitative and examined the effect of multiple large shareholder structure, leverage, and intellectual capital on company performance using the ROE. The data is retrieved from financial statements of service companies, exclude the finance subsector, listed on the Indonesian Stock Exchange for the period 2014-2018. There are 36 companies and 171 data for the sample using the purposive sampling method. The method of analysis used is multiple linear regression. The result is that multiple large shareholder structure, leverage, and intellectual capital have significant effects simultaneously on non-finance company performance. Partially, multiple large shareholder structure, leverage, and intellectual capital have positive and significant effects on company performance. This research proves that company performance can be enhanced by maximizing multiple large shareholder structure roles as supervisors to decrease internal conflicts and represent the minority shareholders, keeping the leverage ratio to avoid default risk, and utilizing intellectual capital to advance the value-added of the company. Keywords: Multiple Large Shareholder Structure; Leverage; Intellectual Capital; Company Performance

Copyrights © 2021






Journal Info

Abbrev

Akun

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima ...