Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Elsa Florentia
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE, DAN FIRM’S SIZE TERHADAP FINANCIAL PERFOMANCE Elsa Florentia; Agustin Ekadjaja
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21357

Abstract

The purpose of this study is to determine the positive or negative effect of intellectual capital, capital structure, and Firm’s size on firm’s financial performance that is conducted on 28 bank sector listed companies in Indonesia Stock Exchange period year 2017-2019 in forms used of panel data. The data panel analysis fixed effect model which conducted using Microsoft Excel and E Views 11 software. Intellectual capital proxied by value added capital employed and Intellectual capital efficiency, capital structure proxied by debt-to-equity ratio, and firm’s financial performance proxied by return-on-asset. The result of this study are: (1) Value added Capital employed and Debt to Equity Ratio significantly positive effect on firm’s financial performance (2) Intellectual capital efficiency significantly positive effect and debt-to-equity-ratio significantly negative effect only on return-on-asset. (4) Fim’s Size have significant negative effect on firm’s financial performance.The implication of this study is need for company awareness to improve of financial perfomance through intellectual capital.
Co-Authors Agustin Ekadjaja