Jurnal Bina Bangsa Ekonomika
Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)

PENGARUH INTELLECTUAL CAPITAL DAN KONSERVATISME AKUNTANSI TERHADAP KINERJA KEUANGAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jihan Desra Fitria (Universitas Mahaputra Muhammad Yamin)
Nidia Anggreni Das (Universitas Mahaputra Muhammad Yamin)
Siska Yulia Defitri (Universitas Mahaputra Muhammad Yamin)

Article Info

Publish Date
12 Dec 2023

Abstract

This study aims to analyze the effect of intellectual capital, accounting conservatism on financial performance with company size as a moderating variable. This research was conducted on pharmaceutical companies listed on the IDX in 2018 - 2022, the sample was selected using purposive sampling method and the data that passed the selection was 10 companies. The results showed that intellectual capital has no significant effect on financial performance while accounting conservatism has a significant effect on financial performance. In addition, company size as a moderating variable is able to moderate intellectual capital on financial performance. However, company size is not able to moderate accounting conservatism on financial performance

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Journal Info
Jurnal Bina Bangsa Ekonomika
Website

Abbrev

jbbe

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) ...