Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

PENGARUH GCG, STRUKTUR KEPEMILIKAN, MODAL INTELEKTUAL, DAN FINANCIAL LEVERAGE TERHADAP KINERJA KEUANGAN

Phan William, Agustin Ekadjaja (Fakultas Ekonomi Universitas Tarumanagara, Jakarta)

Article Info

Publish Date
09 Oct 2020

Abstract

This study aims to analyze the influence of good corporate governance, ownership structure, intellectual capital and financial leverage on financial performance. This research used purposive sampling method. The type of data is panel data during 2016-2018 from the Stock Exchange The Indonesian effect with total sample 189 data. Data analysis techniques using multiple linear regression with Eviews 10. The results indicate that good corporate governance, managerial ownership and institutional ownership have no significant effect on financial performance, but intellectual capital and financial leverage have an effect significant impact on financial performance.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...