Pengaruh intellectual capital, kepemilikan asing dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan sektor consumer goods industry yang terdaftar di bursa efek Indonesia
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan kepemilikan asing serta ukuran perusahaan terhadap kinerja keuangan. Penelitian ini dilakukan pada perusahaan sektor consumer goods industry yang terdaftar pada Bursa Efek Indonesia periode 2016-2019. Metode yang digunakan dalam penelitian ini purposive sampling dengan jumlah sampel sebanyak 33 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan tahunan dan laporan keuangan tahunan perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian menunjukkan: (1) intellectual capital berpengaruh positif signifikan terhadap kinerja keuangan, (2) kepemilikan asing berpengaruh negatif tidak signifikan terhadap kinerja keuangan, dan (3) ukuran perusahaan berpengaruh negatif signifikan terhadap kinerja keuangan.
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DOI: https://doi.org/10.30872/jfor.v24i2.10605
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