E-JURNAL AKUNTANSI
Vol 35 No 2 (2025)

Pengaruh The Effect Of Financial Leverage, Capital Structure, Intellectual Capital On Financial Performance Company Size As A Moderating Variable

Wahyuni Wahyuni (Faculty of Economics, Sarjanawiyata Tamansiswa University, Indonesia)
Sri Hermuningsih (Faculty of Economics, Sarjanawiyata Tamansiswa University, Indonesia)
Pristin Prima Sari (Faculty of Economics, Sarjanawiyata Tamansiswa University, Indonesia)



Article Info

Publish Date
17 Dec 2024

Abstract

The increasing development of the business world requires maximum performance from the company’s resources, both tangible and intangible assets, not only focusing on marketing or sales but also focusing on the financial sector. This research aims to determine the effect of financial leverage, capital structure and intellectual capital on financial performance with company size as a moderator in mining sector companies listed on the Indonesia Stock Exchange, with a sample of 92 data, using the purposive sampling method and moderated regression analysis (MRA). The results of the analysis show that the variables financial leverage and company size have a positive effect on financial performance. Meanwhile, the capital structure and intellectual capital variables negative effect on financial performance. Company size weakens the influence of financial leverage on financial performance. Company size streangthens capital structure on financial performance. Keywords: Financial Performance: Financial Leverage: Capital Structure: Intellectual Capital: Company Size.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...