PENGARUH MODAL INTELEKTUAL, LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN

  • Weny Widya Astuti Universitas Budi Luhur
  • Puspita Rani Universitas Budi Luhur
Keywords: Intelectual Capital, Leverage, Institutional Ownership, Managerial Ownership, Financial Performance

Abstract

Corporate profitability is one of the important indicators used by investors to assess companys’s performance and value. This study aims to obtain empirical evidence about the influence of intellectual capital, leverage, institusional ownership, and managerial ownership to the financial performance. The sample of this study is 41 companies of property and real estate listed on Indonesia Stock Exchange during 2012 until 2016 that selected with purposive sampling method. Multiple linear regression is used as a data analysis technique. The results of this study indicate that intellectual capital and leverage has positive and significant influence to the financial performance. Meanwhile, institutional ownership and managerial ownership does not have any influence to the financial performance.

Akurat Responsibilitas Audit dan Pajak (AKURAT)
Published
2018-02-01
Issue
Vol 1 No 01 (2017): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents