Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE : CORPORATE GOVERNANCE VARIABEL MODERASI

Vimala Tania, F.X. Kurniawan Tjakrawala (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
26 Sep 2020

Abstract

The purpose of this study is to determine the extent of the influence of intellectual capital and capital structure on firm performance with corporate governance as a moderating variable. The sampling method in this research is purposive sampling method, and get 213 total manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital and capital structure have a significant positive effect on firm performance. However, corporate governance (Board Size) as a moderating variable, does not moderate the effect of intellectual capital on firm performance and corporate governance (Board Size) as a moderating variable, has a negative effect of capital structure on firm performance.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...