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Muhammad Sapril Sardi Juardi
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jiap@uin-alauddin.ac.id
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+6285343895705
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jiap@uin-alauddin.ac.id
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Office Address: Department of Accounting Faculty of Economics and Business Islam (FEBI) State Islamic University (UIN) Alauddin Makassar Jl.H. M. Yasin Limpo No. 36 Samata, Gowa, Sulawesi Selatan Phone: (0411)841879 Fax: (0411)8221400 Email: jiap@uin-alauddin.ac.id
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INDONESIA
Jurnal Ilmiah Akuntansi Peradaban
Published by Universitas Islam Negeri Alauddin Makassar
ISSN : 24413017     EISSN : 25979116     DOI : 10.24252/jiap
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Peradaban adalah jurnal yang diterbitkan dua kali dalam satu tahun yakni pada bulan Juni dan Desember oleh Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Jurnal Ilmiah Akuntansi Peradaban yang terbit sejak 2015 ini mengkaji berbagai ilmu akuntansi konvensional dan akuntansi syariah yang berupaya menyajikan hasil hasil riset ilmiah dari pada ilmuan, professional, sarjana dan peneliti untuk dipublikasikan dan disebarluarkan melalui edisi cetak maupun Open Journal System.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 1 Documents
 1 
Search results for , issue "Vol 9 No 2 (2023)" : 1 Documents clear
PENGARUH INTELLECTUAL CAPITAL, UKURNA PERUSAHAAN, DAN LEVERAGE TERHADAP KINERJA KEUANGAN Leny Suzan; Hani Nur Aini
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

The financial performance of a company is expeted to be able to find weakness and streghts by using the information presented in the financial statements for various interested parties in making decisions. This study aims to determine the influence of intellectual capital, company size, and leverage on financial performance. This study used 258 observational data from basic and chemical industry sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The analysis methods used by this study are descriptive statistical test and panel data regression analysis. The results showed that simultaneously intellectual capital, company size, and leverage affect financial performance. Meanwhile, partially, intellectual capital and leverage affect financial performance and company size does not affect financial performance.

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