THE INFLUENCE OF VALUE-ADDED INTELLECTUAL CAPITAL TO FINANCIAL PERFORMANCE WITH OWNERSHIP STRUCTURE AS MODERATING VARIABLE

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UEU » Journal » Akuntansi
Posted by [email protected] at 28/06/2021 13:20:16 • 1326 Views

THE INFLUENCE OF VALUE-ADDED INTELLECTUAL CAPITAL TO FINANCIAL PERFORMANCE WITH OWNERSHIP STRUCTURE AS MODERATING VARIABLE

Pengaruh Value-Added Intellectual Capital Terhadap Kinerja Keuangan Dengan Struktur Kepemilikan Sebagai Variabel Moderasi

Created by :
Eny Purwaningsih ( 0328079301 )

Subject:	FINANCIAL PERFORMANCE OWNERSHIP STRUCTURE
Alt. Subject :	FINANCIAL PERFORMANCE OWNERSHIP STRUCTURE
Keyword:	FINANCIAL PERFORMANCE VALUE ADDED INTELLECTUAL CAPITAL RETURN ON ASSETS MANAGERIAL OWNERSHIP INSTITUTIONAL OWNERSHIP

Description:

The purpose of this research is to determine the influence of value added intellectual capital on financial performance with ownership structure as moderating variable. Return On Assets used as a proxy for financial performance. Data for this research were obtained from secondary data by purposive sampling method. There are 65 manufacturing companies listed in IDX on 2013-2017 that used as sample. This research uses Moderated Regression Analysis (MRA) as method of analysis. This research results show that the value added intellectual capital has a positive influence to financial performance. The results on moderating variable show that the ownership structure use proxy is managerial ownership did mediation relation negative between the intellectual capital with financial performance, and institutional ownership did not mediate relation between the intellectual capital with financial performance.

Date Create	:	28/06/2021
Type	:	Text
Format	:	pdf
Language	:	Indonesian
Identifier	:	UEU-Journal-11_1535
Collection ID	:	11_1535

Source :
International Journal of Academic Research in Accounting, Finance and Management Sciences Vol. 8, No.3, July 2018

Relation Collection:
Fakultas Ekonomi dan Bisnis

Coverage :
Civitas Akademika Universitas Esa Unggul

Rights :
@2021 Perpustakaan Universitas Esa Unggul

Publication URL :
https://digilib.esaunggul.ac.id/the-influence-of-valueadded-intellectual-capital-to-financial-performance-with-ownership-structure-as-moderating-variable-20491.html

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