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Sukiantono Tang
Fakultas Ekonomi Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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Pengaruh Liquidity dan Leverage Terhadap Firm Performance Dengan Firm Size Sebagai Variabel Moderasi Sukiantono Tang
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p01

Abstract

Firm performance is a description of the company's condition and ability in the past and current period to be evaluated. The purpose of the study was to obtain empirical evidence of the effect of liquidity and leverage on firm performance with firm size as a moderating variable. The study was conducted on companies listed on the Indonesia Stock Exchange for the period 2017-2021. The research sample was 2,033 observations. The data were processed by multiple linear regression and moderated regression analysis. The results of liquidity research have a positive effect on firm performance with firm size moderation. Leverage has no effect on firm performance. Keywords: Liquidity, Leverage, Firm Performance, Firm Size.
Pengaruh Firm Performance Terhadap Intellectual Capital Disclosure Sukiantono Tang; Angeline Angeline
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p12

Abstract

Intellectual capital is an intangible asset consisting of human resources (human capital), corporate organization (structural capital), and relational value (relational capital) that can increase the value of a company. The research objective is to obtain empirical facts about the effect of firm size, minority share, liquidity, profitability, leverage, asset turnover, and market to book value on intellectual capital disclosure. The research was conducted on companies listed on the Indonesia Stock Exchange in 2017-2021. The selected sample results contained 1,827 observational data. The information analysis procedure used is linear regression analysis. The results of the research prove that firm size has a positive effect on intellectual capital disclosure. Minority share, liquidity, profitability, leverage, asset turnover, and market to book value do not affect intellectual capital disclosure. Keywords: Intellectual Capital Disclosure; Firm Performance.
Co-Authors Angeline Angeline