Intellectual Capital and Financial Performance (Empirical Study on The Automotive Industry And Components Listed On The Indonesia Stock Exchange For The 2016-2019)

Authors

  • Yati Mulyati ,Muhammad Akbar Tri Hendriawan ,Muhammad Fajar ,Rafi Ramdhani ,Arini Putri Athifadiya ,Achya Aisya Suhendar ,Mohd Haizam Saudi

Keywords:

Intellectual Capital, Company Size, Financial Performance

Abstract

Intellectual capital research is still an interesting topic to study. Therefore, this study aims to determine the effect of intellectual capital and company size on the company's financial performance empirical studies in the automotive industry and components registered with the Indonesian Stock Exchange for the 2016-2019 period. The dependent variable in this study is the company's financial performance, while the independent variables are intellectual capital and company size. This research is descriptive, verification and data analysis used is panel data regression. The data used are secondary data sourced from published financial reports. Determination of sampling using purposive sampling method, so that the sample collected as many as 41 samples. The results of the study prove that intellectual capital has an influence on the company's financial performance, while the size of the company has no effect on the company's financial performance.

Published

2021-06-07