Ignasia, Sufiyati
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta

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FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA DI BEI Ignasia, Sufiyati
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.539 KB) | DOI: 10.24912/jpa.v2i4.9373

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectual capital, board size and board meeting on firm performance at basic industry and chemical firms listed on Indonesian Stock Exchange during the period of 2016-2018. The data used in this research was secondary data in the form of financial information from the financial statements and annual reports. There were 29 samples of manufacturing companies that have been previously selected using purposive sampling method with total of 87 data for three years. This research data was processed using EViews 10. Results shows that human capital efficiency has a significant influence on firm performance, while structural capital efficiency, capital employed efficiency, board size, and board meeting has no significant influence on firm performance.