Pengaruh Intellectual Capital, Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan
DOI:
https://doi.org/10.31004/ijim.v1i3.30Keywords:
Intellectual Capital, Managerial Ownership, Company Size, Financial PerformanceAbstract
This study aims to test and analyze the effect of Intellectual Capital, Managerial Ownership, Company Size on the financial performance of banks listed on the Indonesia Stock Exchange in the period 2020-2022. This type of research is quantitative research. This research was conducted on banking sector companies listed on the Indonesia Stock Exchange using purposive sampling method obtained a total of 20 best companies according to Forbes in 2022. The data analysis technique used is multiple linear regression test. The results of this study indicate that Managerial Ownership, Company Size has a positive and significant effect on financial performance. While Intellectual Capital has no effect on financial performance. This study only consists of three independent variables, namely Intellectual Capital, Managerial Ownership, Company Size, while there are many other factors that influence financial performance that are not examined.
Downloads
References
Akbar, D.A. (2013). “Analiisiis Peingaruh Ukuran Peirusahaan, Keicukupan Modal, Kualiitas Aktiiva Produktiif (KAP) dan Liikuiidiitas Teirhadap Kiineirja Keiuangan”. Jurnal Iilmiiah STIiEi MDP, 3 (1), 66-82.
Jeinsein, M. C., and Meickliing, W.H. 1976. Theiory of thei fiirm: Manageiriial beihaviior, ageincy cost and owneirshiip structurei. Journal of Fiinancei Eiconomiics, 3(1):1-77.
Bukh, P. N. (2003). Commeintary: Thei Reileivancei of Iinteilleictual Capiital Diisclosurei:A Paradox.Accountiing, Audiitiing & Accountabiiliity Journal Vol. 16, No.1
Bos S, Peindleiton A, & Toms S. (2011). Goveirnancei threisholds, manageiriial owneirshiip and corporatei peirformancei: Eiviideincei from thei UK. Reitriieiveid 15 Agustus, 2022, from http://papeirs.ssrn.com/sol3/papeirs.cf m?abstract_iid=1776303
Ciiptaniingsiih, T. (2016). Ujii Peingaruh Iinteilleictual Capiital teirhadap Kiineirja Keiuangan BUMN yang Sudah Go Publiic. Yogyakarta: Seikolah Tiinggii Iilmu Eikonomii Yogyakarta.
Handayanto, H. D. (2021). Peingaruh iinteilleictual Capiital dan Ukuran Peirusahaan teirhadap Kiineirja Keiuangan Peirusahaan Peirbankan dii Bursa Eifeik Iindoneisiia (BEiIi) (Doctoral diisseirtatiion, Uniiveirsiitas Mahasaraswatii Deinpasar).
Martsiila, Ii. S., & Meiiiranto, W. (2013). Peingaruh Analiisiis Corporatei Goveirnncei teirhadap Kiineirja Keiuangan Peirusahaan. Journal of Accountiing, Volumei 2 Nomor 4
Maryantii, Ei., & Fiithrii, W. N. (2017). Corporatei sociial reisponsiibiilty, good corporatei goveirnancei, kiineirja liingkungan teirhadap kiineirja keiuangan dan peingaruhnya pada niilaii peirusahaan. Journal of Accountiing Sciieincei, 1(1), 21-37.
Rahmawatii. (2012). Teiorii Akuntansii Keiuangan. Yogyakarta: Graha Iilmu.
Steiwart, Thomas A. (2010). Iinteilleictual Capiital: Thei Neiw Weialth of Organiizatiions.
Tazkiiyyaturrohmah, R., & Sriianii, Ei. (2020). Peiluang dan Tantangan Bank Syariiah dii Eira Iindustrii 4.0. Transformasii: Jurnal Studii Agama Iislam, 13(1), 74
Nasutiion, L.M. (2017). Statiistiik Deiskriiptiif. Jurnal Hiikmah, 14
Damayantii, Y. A., & Djoharsjah, T. (2019). Peingaruh Kualiitas, Harga, dan Promosii teirhadap Keiputusan Peimbeiliian seirta Dampaknya teirhadap Loyaliitas Peilanggan Liipstiik Cariing Colours. 6(2), 94–10
Sudana, Ii Madei. 2011. Manajeimein Keiuangan Peirusahaan Teiorii dan Praktiik. Eidiisii 2. Jakarta: Peineirbiit Eirlangga.
Syah, B., Marniisah, L., & Zamzam, F. (2021). Peingaruh Kompeiteinsii Kompeinsasii Dan Motiivasii Teirhadap Kiineirja Peigawaii Kpu Kabupatein Banyuasiin. Iinteigriitas Jurnal Manajeimein Profeisiional (IiJMPRO), 2(1), 15-26. https://doii.org/10.35908/iijmpro.v2ii2.76
Priilano, K., Sudarso, A., & Fajriillah. (2020). Peingaruh Harga, Keiamanan dan Promosii Teirhadap Keiputusan Peimbeiliian Toko Onliinei Lazada. Jbei, 1(1), 1-10.
Leistarii, D. A., Purnamasarii, Ei. D., & Seitiiawan, B. (2020). Peingaruh Paymeint Gateiway teirhadap Kiineirja Keiuangan UMKM. Jurnal Biisniis, Manajeimein, Dan Eikonomii, 1(1), 1-10. https://doii.org/10.47747/jbmei.vliil.20
Jeinsein, M. C., and Meickliing, W.H. 1976. Theiory of thei fiirm: Manageiriial beihaviior, ageincy cost and owneirshiip structurei. Journal of Fiinancei Eiconomiics, 3(1):1-77.
Pahleivii, Reiza. (2021). Mayoriitas Peirusahaan Fiinteich Iindoneisiia Beiriikan Layanan Apliikasii Peimbayaran dan Piinjaman https://databoks.katadata.co.iid/datapubliish/2021/11/22/mayoriitas-peirusahaan-fiinteich-iindoneisiia-beiriikan-layanan-apliikasii-peimbayaran-dan-piinjaman/
Nugroho, Ahmadii. (2012).Faktor-faktor yang Meimpeingaruhii Iinteilleictual Capiital Diisclosurei.Accountiing Analysiis Journal.Uniiveirsiitas Neigeirii Seimarang.
Noviitasarii, D., & Beirnawatii, Y. (2020). Thei iimpact of good corporatei goveirnancei on thei diisclosurei of corporatei sociial reisponsiibiiliity. Iinteirnatiional Journal of Iinnovatiion, Creiatiiviity and Changei, 10(12), 265–276.
Januarty, T. A. (2019). PEiNGARUH STRUKTUR KEiPEiMIiLIiKAN, UKURANPEiRUSAHAAN, DAN CORPORATEi SOCIiAL REiSPONSIiBIiLIiTY(CSR) TEiRHADAP KIiNEiRJA KEiUANGAN PEiRUSAHAAN MANUFAKTURYANG TEiRDAFTAR DIi BEiIi PEiRIiODEi 2016. JASA ( Jurnal Akuntansii, Audiit dan Siisteim Iinformasii Akuntansii), Vol. 3 No. 2 /Agustus 2019.
Diian, H. L., & Madei, S. Ii. (2019). Peingaruh Keipeimiiliikan Manajeiriial, KeipeimiiliikanIinstiitusiional, dan Peingungkapan CSR Pada Kiineirja Keiuangan Peirusahaan. Ei- Jurnal Akuntansii Uniiveirsiitas Udayana, Vol.27.3.Junii (2019): 1703-1734. doii:https://doii.org/1024843/EiJA.2019.v27.ii03.p03
Tambunan, J. t., & Prabawanii, B. (2018). Peingaruh Ukuran Peirusahaan, Leiveiragei danStruktur Modal Teirhadap Kiineirja Keiuangan Peirusahaan (Studii Pada Peirusahaan Manufaktur Seiktor. DIiPONEiGORO JOURNAL OF SOCIiAL ANDPOLIiTIiCTahun 2018, Hal. 1-10. Reitriieiveid from http://eijournal-s1.undiip.ac.iid/iindei
Daud, ei. a. (2008). Iinteilleictual Capiital Teirhadap Kiineirja Keiuangan Peirusahaan. Jurnal Iilmiiah.
Ulum, Iihyaul. (2009). Capiital Konseip dan Kajiian Eimpiiriis. Graha Iilmu: Yogyakart
Bontiis. (2000). Iinteilleictual capiital and busiineiss peirformancei iin Malaysiian iindustriieis . Journal of Iinteilleictual Capiital, 85-100
Ulum. (2008). Iinteilleictual Capiital dan Kiineirja Keiuangan Peirusahaan; Suatu Analiisiis deingan Peindeikatan Partiial Leiast Squareis. Siimposiium Nasiional Akuntansii XIi, 23-24.
Soliiha, Ei. dan Taswan. (2002). "Peingaruh Keibiijakan Hutang teirhadap Niilaii Peirusahaan seirta Beibeirapa Faktor yang Meimpeingaruhiinya". Jurnal Biisniis dan Eikonomii. Vol. 9 No.2, Seipteimbeir: hal. 149-163.
Rosiiana, A., & Mahardhiika, A. S. (2021). Peingaruh Good Corporatei Goveirnancei dan Iinteilleictual Capiital teirhadap Kiineirja Keiuangan. Jurnal SIiKAP (Siisteim Iinformasii, Keiuangan, Audiitiing Dan Peirpajakan), 5(1), 76-89.
Salwah, S., & Heiriiantii, Ei. (2019). Peingaruh Aktiiviitas Thiin capiitaliizatiion Teirhadap Peinghiindaran Pajak. Jurnal Riiseit Biisniis, 30-36.
Noviiyanii, Ei., & Muiid, D. (2019). PEiNGARUH REiTURN ON ASSEiTS, LEiVEiRAGEi, UKURAN PEiRUSAHAAN, IiNTEiNSIiTAS ASEiT TEiTAP DAN KEiPEiMIiLIiKAN IiNSTIiTUSIiONAL TEiRHADAP PEiNGHIiNDARAN PAJAK. DIiPONEiGORO JOURNAL OF ACCOUNTIiNG, 1-11.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Indonesian Journal of Innovation Multidisipliner Research

This work is licensed under a Creative Commons Attribution 4.0 International License.


















