Pengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size

Viriany (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)
Henny Wirianata (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)

Jurnal Ekonomi
Vol. 26 No. 3 (2021): November 2021

The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in the manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that were used are 64 companies in the manufacturing sector with a total of 192 data sorted by utilizing the purposive sampling technique. The research results indicate that intellectual capital possesses a positive and significant effect on financial performance, while leverage possesses an insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.