Jurnal Ilmiah Akuntansi dan Humanika
Vol. 12 No. 1 (2022)

INTELLECTUAL CAPITAL, INSTITUSIONAL OWNERSHIP, PROFITABILITAS PADA FINANCIAL AWARENESS DENGAN CASH FLOW VOLATILITY SEBAGAI VARIABEL INTERVENING

Eri Kusnanto (STIE Kasih Bangsa)
Ngadi Permana (STIE Kasih Bangsa)
Grace Yulianti (STIE Kasih Bangsa)

Article Info

Publish Date
13 Aug 2022

Abstract

This research aims to examine the effect of intellectual capital, institutional ownership and profitability on financial awareness with cash flow volatility as an intervening variable. Testing research data using a panel data regression model. The population used in this study were all consumer goods companies listed on the Indonesia Stock Exchange from 2015-2019, with purposive sampling method obtained 29 samples of company data with 145 tests for 5 years. The results show that intellectual capital and profitability affect financial awareness while institutional ownership and cash flow volatility do not directly affect financial awareness, but after testing the intervening variable shows that cash flow volatility does not affect intervening between institutional ownership and financial awareness

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Ilmiah Akuntansi dan Humanika
Website

Abbrev

JJA

Publisher

Universitas Pendidikan Ganesha

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal ...