Jurnal Paradigma Akuntansi
Vol. 4 No. 4 (2022): Oktober 2022

PENGARUH OWNERSHIP STRUCTURE, INTELLECTUAL CAPITAL, DAN WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE

Ranty Novilia (Unknown)
Ardiansyah Rasyid (Unknown)



Article Info

Publish Date
18 Oct 2022

Abstract

This research aims to obtain empirical evidence regarding the influence of ownership structure, board size, intellectual capital, and working capital management on firmperformance in manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. The sample was selected by purposive sampling method and valid data were 105 samples consisting of 35 companies. The data processing technique uses multiple regression analysis which helped by Eviews 11 and Microsoft Excel 2013 program. The results of this study indicate that intellectual capital has a significant effect on company performance, while ownership structure, board size, and working capital management show insignificant results. The implication of this research is to prove that managerial,institutional, firm resources and working capital management are factors that influencefirm performance so that it is expected to provide an overview of a company for investors in making investment decisions.

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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 ...