Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Kinerja Modal Intelektual (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Des Rini Hartati(1), Efrizal Syofyan(2), Salma Taqwa(3),
(1) Jurusan Akuntansi Fakultas Ekonomi UNP  Indonesia
(2) Jurusan Akuntansi Fakultas Ekonomi UNP  Indonesia
(3) Jurusan Akuntansi Fakultas Ekonomi UNP  Indonesia

Corresponding Author


DOI : https://doi.org/10.24036/wra.v7i1.104569

Full Text:    Language : id

Abstract


The purpose of this study was to determinate the effect of firm size and ownership structure such as manajerial ownership, institutional ownership and foreign ownership towards intellectual capital performance. The method of this study is quantitative. The population in this study was banking sector company in Indonesia Stock Exchange in 2015 until 2017.The sample of this study determined by purposive sampling. Data analysis techniquefor hypothesis testing using multiple regression analysis. The result of this research showed that ownership structure such as manajerial ownership, institutional ownership and foreign ownership have no significant effect while firm size has positive and significant effect to intelectual capital performance. This happens because the proportion of manajerial ownership is low and the institution investor more focused on maximizing profit as short term goals so institution investor seing IC as charges rather than expenses of investment-generating future economic benefit.Based on the results oh this study,  it can be suggested that: (1) Company should increase their asset in regard to increase the firm size so company had more financial funding to manage their IC performance and create more value added, and (2) For further researcher, it is suggested to increase the number of sample companies, add other variables and use other proxy in subsequent research.

Keywords: Foreign ownership; Intellectual capital performance; Institutiona ownership; Managerial ownership


Article Metrics

 Abstract Views : 155 times
 PDF Downloaded : 50 times

Refbacks

  • There are currently no refbacks.