Putri Amelia Oktaviani
Universitas Pamulang

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Kinerja Keuangan: Modal Intelektual, Ukuran Perusahaan dan Struktur Modal Dwi Septiani; Putri Amelia Oktaviani; Ferdiansyah Ferdiansyah
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

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Abstract

This research aims to analyze the influence of intellectual capital, company size, and capital structure on financial performance in banking sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sample in this research was determined using a purposive sampling method resulting in 26 banking sub-sector companies. The data used is secondary data obtained from www.idx.co.id and the websites of each company. The data analysis method used is quantitative with panel data regression analysis using E-views 12. The results of this research show that intellectual capital and capital structure partially have no effect on financial performance, while company size has a partial effect on financial performance. This shows that intellectual capital, company size, and capital structure simultaneously influence financial performance.