Open AccessPengaruh Intellectual Capital Dan Leverage Terhadap Financial Performance Dengan Moderasi Firm Size
Author(s) -
Henny Wirianata Viriany
Publication year - 2021
Publication title -
jurnal ekonomi
Language(s) - English
Resource type - Journals
ISSN - 2580-4901
DOI - 10.24912/je.v26i3.797
Subject(s) - stock exchange , nonprobability sampling , intellectual capital , leverage (statistics) , business , market liquidity , finance , population , statistics , demography , mathematics , sociology
The purpose of this study is to obtain empirical evidence in regard to the effect of intellectual capital, leverage, and liquidity on financial performance, with firm size as a moderating variable on companies in manufacturing sector, listed in Indonesia Stock Exchange for the 2017-2019 period. The research data was tested by utilizing Eviews version 11. The research samples that used are 64 companies in manufacturing sector with a total of 192 data sorted by utilizing purposive sampling technique. The research results indicate that intellectual capital possess a positive and significant effect on financial performance, while leverage possess insignificant effect on financial performance. Furthermore, the results also indicate that firm size moderate the effect of intellectual capital and leverage on financial performance.