Jurnal Akuntansi Trisakti
Vol. 6 No. 1 (2019): Februari

THE EFFECT OF INTELLECTUAL CAPITAL, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON COMPANY’S PERFORMANCE

Yuanita Roslan (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Jumatul Rahma Dilla (Fakultas Ekonomi dan Bisnis Universitas Trisakti)
Penggiri Santi Suwarno (Fakultas Ekonomi dan Bisnis Universitas Trisakti)



Article Info

Publish Date
16 Aug 2019

Abstract

The purpose of this study is to examine the effect of intellectual capital, institutional ownership and managerial ownership on company’s performance. The population of this study are the companies listed in the LQ-45 index company during the period of 2015-2017. The independent variables in this study are intellectual capital with proxies (human capital, process capital), institutional ownership and managerial ownership and the dependent variable is company’s performance. The population in this study are all companies listed into LQ-45 index company. The sampling technique used was purposive sampling which result for 33 companies. The analytical methode used was multiple linear regression. The result of the study showed that human capital has no effect on the company’s performance. While process capital, institutional ownership and managerial ownership have a positive effect on the company’s performance. The suggestion for futher research is add another variable or indicator for futher research.

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Journal Info

Abbrev

jat

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Trisakti (JAT) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB). And its an Open Access Journal. Since 2019, JAT changed from E-Journal to OJS. Start from 2014, JAT publications frequency is twice a year, in February and September. The aim of Jurnal Akuntansi ...