Email this article Pengaruh growth opportunities terhadap kinerja keuangan dengan intellectual capital sebagai variabel moderasi pada perusahaan sub-sektor otomotif dan komponen yang terdaftar di bursa efek Indonesia
Abstract
Penelitian ini memiliki dua tujuan: pertama, untuk menganalisis pengaruh growth opportunities terhadap kinerja keuangan serta efek moderasi intellectual capital antara growth opportunities dan kinerja keuangan. Kedua, pengaruh intellectual capital terhadap kinerja keuangan. Sampel diperoleh berdasarkan purposive sampling dan menghasilkan 11 perusahaan sub-sektor otomotif dan komponen yang terdaftar dalam Bursa Efek Indonesia periode 2014-2018 dengan 55 observasi sebagai sampel. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan metode dokumentasi yaitu data yang diperoleh diambil dari laporan keuangan dan laporan tahunan perusahaan. Alat analisis yang digunakan adalah deskriptif statistik dan regresi data panel. Hasil penelitian ini menunjukkan bahwa growth opportunities berpengaruh positif signifikan terhadap kinerja keuangan, intellectual capital berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan,dan intellectual capital memoderasi pengaruh growth opportunities terhadap kinerja keuangan.
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References
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DOI: https://doi.org/10.30872/jimm.v8i1.8793
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