Jurnal Paradigma Akuntansi
Vol 1, No 1 (2019): Januari 2019

Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar Di BEI

Elbert Yohanto, Hendang Tanusdjaja (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
05 Feb 2020

Abstract

The purpose of this research is to obtain empirical evidence about the effects of intellectualcapital, financial leverage, and ownership structure to financial performance in manufacturing companies listed in the Indonesia Stock Exchange for the period 2014-2016. The research is conducted by taking samples of 37 manufacture companies using purposive sampling method. This research uses multiple regression for data analysis. The t test shows that managerial ownership has no significant effect on financial performance, meanwhile intellectual capital and financial leverage have significant positive effects, and institutional ownership has significant negative effect on financial performance. The F test shows that intellectual capital, financial leverage, managerial ownership, and institutional ownership have simultaneously effects on financial 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 ...