Jurnal Manajemen
Vol 18 No 2 (2021): Jurnal Manajemen

ANALISIS DAMPAK MODAL INTELEKTUAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP KINERJA KEUANGAN DI MASA DEPAN

Siska Siska (Unknown)
Synthia Madya kusumawati (Unknown)
L. Jade Faliany (Unknown)



Article Info

Publish Date
01 Apr 2022

Abstract

The purpose of this research was to analyze the effects of intellectual capital, managerial ownership, institutional ownership, and the proportion of independent board of commissioners on the company's financial performance. The measurement used was the ratio of probability of return on assets (ROA) of the non-financial services companies listed on the Indonesia Stock Exchange (BEI) for 2016 - 2018 period. The data in this research were audited financial statements and annual reports from 83 eligible non-financial services. 249 samples were used. The data were analyzed by using a descriptive statistical analysis, classical assumption tests, and multiple linear regression tests with the Statistical Package for Social Sciences (SPSS) version 20. The results showed that the intellectual capital variable had a positive effect on the company's financial performance, while the managerial ownership and institutional ownership variables had no effect on the company's financial performance, and the proportion of independent commissioner variable had a negative effect on the company's financial performance. The abstract contains a brief description about overall article’s, problems and research objectives, research methods, research results, conclusions and suggestions.

Copyrights © 2021






Journal Info

Abbrev

JM

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen is accredited SINTA 4 based on KEPUTUSAN DIREKTUR JENDERAL PENGUATAN RISET DAN PENGEMBANGAN KEMENTERIAN RISET, TEKNOLOGI, DAN PENDIDIKAN TINGGI REPUBLIK INDONESIA NOMOR 28/E/KPT/2019. Jurnal Manajemen contains research papers in the field of management science. This academic journal ...