Jurnal Riset Mahasiswa Akuntansi
Vol. 4 No. 2 (2024): Jurnal Riset Mahasiswa Akuntansi, Juni 2024

Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital

Hanifa Ainun Nicma (Universitas Muhammadiyah Gresik)
Tumirin (Universitas Mataram)

Article Info

Publish Date
25 Jun 2024

Abstract

The focus of the research is how a company's ownership structure and size impact intellectual capital. This research uses multiple linear regression and purposive sampling to examine 37 companies listed on the Indonesia Stock Exchange (BEI) in 2022. Intellectual capital is not affected by company size, institutional ownership, or foreign ownership; however, management ownership influences 5%. Those who wish to conduct further research can use this research as a reference regarding ownership structure and company size on intellectual capital performance.

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Journal Info
Jurnal Riset Mahasiswa Akuntansi
Website

Abbrev

risma

Publisher

Universitas Mataram

Subject

Economics, Econometrics & Finance

Description

FOKUS Jurnal Riset Mahasiswa Akuntansi memuat tentang semua artikel riset bidang keilmuan Akuntansi. Jurnal ini melayani akademisi, peneliti, dan praktisi dalam dunia akuntansi untuk mempublikasi artikelnya. Jurnal ini bertujuan sebagai wadah untuk publikasi artikel ilmiah dalam bidang Akuntansi ...