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Journal : Jurnal Office

The Effect of Intellectual Capital, Company Size, and Leverage on Profitability in Poultry Industry Subsector Companies Listed on the Indonesia Stock Exchange Dessy Adelin
Jurnal Office Volume 7, Number 2, July-December 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jo.v7i2.31630

Abstract

This study aims to examine the effect of intellectual capital, firm size, and leverage on profitability in poultry industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2020. The analysis used in this study uses a fixed effect model with panel data regression analysis. The results showed that Intellectual Capital had no significant effect on profitability. Company size has a negative and significant effect on profitability (ROA). Leverage (DER) has a negative and significant effect on changes in Profitability (ROA) of Intellectual Capital (VAIC), Firm Size (FSZ) and Leverage (DER) together have a positive and significant effect on changes in Profitability (ROA) in listed Poultry Companies on the Indonesia Stock Exchange (IDX) during the period 2012-2020. The coefficient of determination shows the result of 81.36%.