E-Jurnal Akuntansi
Vol. 35 No. 2 (2025)

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

Wahyuni (Unknown)
Sri Hermuningsih (Unknown)
Pristin Prima Sari (Unknown)



Article Info

Publish Date
03 Mar 2026

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.

Copyrights © 2025






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...