Pengaruh Intellectual Capital, Ukuran Perusahaan, dan Leverage Terhadap Kinerja Keuangan
Abstrak
Kinerja keuangan suatu perusahaan diharapkan dapat menemukan kelemahan dan kekuatan dengan memakai informasi yang disajiikan dalam laporan keuangan guna berbagai pihak yang berkepentingan dalam mengambil keputusan. Tujuan penelitian ini untuk mengetahui pengaruh intellectual capital, ukuran perusahaan, dan leverage terhadap kinerja keuangan. Penelitian ini menggunakan 258 data observasi yang berasal dari perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Metode analisis yang digunakan penelitian ini adalah uji statistic deskriptif dan analisis regresi data panel. Hasil penelitian membuktikan bahwa secara simultan intellectual capital, ukuran perusahaan, dan leverage berpengaruh terhadap kinerja keuangan. Sedangkan secara parsial, intellectual capital dan leverage berpengaruh terhadap kinerja keuangan dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan.
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