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All Journal Jurnal Paradigma Akuntansi
Bartolomeus Thomas Ardianto, Thio Lie Sha
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH INTELLECTUAL CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE Bartolomeus Thomas Ardianto, Thio Lie Sha
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.941 KB) | DOI: 10.24912/jpa.v2i1.7171

Abstract

The purpose of this research is to analyze the predictive effect of Intellectual capital, Firm size and leverage on Financial Performance. The sample of this research is 65 manufacturing companies listed on the Indonesia Stock Exchange within the year  2015-2017. Application that is used in this research is Eviwews 9. The results of the t test in this research indicate that Human capital, structural capital and capital employed have a significant influence on Financial performance, meanwhile firm size and leverage does not have a significant effect on financial performance. Simultaneously, the results of the F test in this research show Human capital, structural capital and capital employed, Firm size and leverage have an significant influence on the financial performance.
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