Jurnal Riset Akuntansi dan Bisnis Indonesia
Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia

PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN

Dyah Kesuma Ningrum (Unknown)
Hasanah Setyowati (Unknown)
Pandit Fatih A (Unknown)



Article Info

Publish Date
30 Jun 2022

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).

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Journal Info

Abbrev

jrabi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis Indonesia adalah jurnal peer review yang diterbitkan empat kali setahun (Maret, Juni, September and Desember) oleh Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. JRABI membahas bidang ilmu akuntansi dan manajemen yang luas dan aplikasinya dalam industri dan bisnis. Hal ...