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

PENGARUH INTELLECTUAL CAPITAL , FREE CASH FLOW, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN

Catherine, Augustpaosa Nariman (Fakultas Ekonomi Universitas Tarumanagara Jakarta)

Article Info

Publish Date
09 Oct 2020

Abstract

This research aims to determine the effect intellectual capital, free cash flow and capital structure toward the financial perfomance. This research uses 75 samples manufacturing companies listed on the Indonesia Stock Exchange in the year of 2016-2018 using Eviews 10. The results of t test indicate that intellectual capital have a negative unsignificant effect on financial performance. Free cash flow have a negative significant effect on financial performance and capital structure have positive unsignificant effect on financial performance. The results of this research indicate that all independent variables simultaneously have a significant effect on dividend policy (F test).

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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 ...