Jurnal Paradigma Akuntansi
Vol. 5 No. 3 (2023): Juli 2023

Faktor-Faktor yang Mempengaruhi Intellectual Capital

Priscilla Gita (Unknown)
Nurainun Bangun (Unknown)

Article Info

Publish Date
15 Jul 2023

Abstract

This study aims to obtain empirical evidence regarding the factors such as profitability, board size, and institutional ownership that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2018 – 2020. This study used a sample of 66 manufacturing companies after going through a selection process using purposive sampling. The data obtained was processed using Eviews 12.0 and Microsoft Excel. The result of this study indicate that profitability has an influence on intellectual capital. Board size have a negative influence on intellectual capital and institutional ownership have no effect of intellectual capital.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...