LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI)


Kinerja Keuangan: Modal Intelektual, Ukuran Perusahaan dan Struktur Modal

Dwi Septiani (Universitas Pamulang)
Putri Amelia Oktaviani (Universitas Pamulang)
Ferdiansyah Ferdiansyah (Universitas Pamulang)



Article Info

Publish Date
07 Sep 2026

Abstract

This research aims to analyze the influence of intellectual capital, company size, and capital structure on financial performance in banking sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sample in this research was determined using a purposive sampling method resulting in 26 banking sub-sector companies. The data used is secondary data obtained from www.idx.co.id and the websites of each company. The data analysis method used is quantitative with panel data regression analysis using E-views 12. The results of this research show that intellectual capital and capital structure partially have no effect on financial performance, while company size has a partial effect on financial performance. This shows that intellectual capital, company size, and capital structure simultaneously influence financial performance.

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Journal Info

Abbrev

LIAB

Publisher

Subject

Education

Description

Liabilities Jurnal Pendidikan Akuntansi adalah jurnal yang mempublikasikan hasil-hasil penelitian atau kajian teoritis yang memberikan informasi, ide-ide dan pendapat, selain analisis kritis kemajuan dalam penelitian pendidikan akuntansi. jurnal ini bertujuan untuk memperluas dan menciptakan inovasi ...