Jurnal Riset Akuntansi Kontemporer
Vol 15 No 2 (2023): October Edition

DO INTELLECTUAL CAPITAL AND FIRM SIZE AFFECT PROFITABILITY? EVIDENCE FROM PROPERTY AND REAL ESTATE COMPANIES IN INDONESIA

Ruslina Lisda (Universitas Pasundan, Indonesia)
Anthony Anthony (Universitas Pasundan, Indonesia)



Article Info

Publish Date
15 Oct 2023

Abstract

The main objective of establishing a company is to seek profits, Utilizing a combination of tangible and intangible assets is significant to improve financial performance, especially in generating profits. Therefore, this research aims at determining the influence of intellectual capital and firm size on profitability in property and real estate companies listed on the Indonesian stock exchange. The population in this research is property and real estate companies listed on the Indonesian Stock Exchange in 2010-2021 accumulating 82 companies with a total sample of 29 companies. The results showed that partial intellectual capital affected profitability, while firm size did not affect profitability simultaneously, and Intellectual capital and firm size affected profitability. The implication of the research was to provide useful suggestions for companies to find out analyses that could influence profitability.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...