Su Lian Silvya, Rosmita Rasyid
Fakultas Ekonomi & Bisnis Universitas Tarumanagara, Jakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGARUH INTELLECTUAL CAPITAL DAN CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE PERUSAHAAN MANUFAKTUR Su Lian Silvya, Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol 2, No 3 (2020): Juli 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (167.564 KB) | DOI: 10.24912/jpa.v2i3.9536

Abstract

The purpose of this research was to study the effect of Intellectual Capital (HCE, SCE, and CEE) and Capital Structure (DER) on Firm Performance of the manufacturing companies listed in the Indonesia Stock Exchange in the period of 2016-2018. In this research there are 69 selected manufacturing companies that were listed on the Indonesia Stock Exchange in the 2016-2018 period so that the required data were 207 data samples. In this research panel model trial and hypothesis test were conducted. The results of this study indicate that HCE partially has no influence on company’s Return on Assets (ROA), while SCE and CEE partially has a positive influence on the company's Return on Assets (ROA) and Debt to Equity Ratio partially has a negative influence on company’s Return on Assets (ROA).