Pengaruh Struktur Kepemilikan Manajerial, Profitabilitas Dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2012-2014)

Diajeng Marta Ningsih; Fefri Indra Arza; Mayar Afriyenti

doi:10.24036/wra.v5i1.8711

Pengaruh Struktur Kepemilikan Manajerial, Profitabilitas Dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital (Studi Empiris pada Perusahaan Perbankan di BEI Tahun 2012-2014)

Diajeng Marta Ningsih⁽¹⁾, Fefri Indra Arza⁽²⁾, Mayar Afriyenti⁽³⁾,
(1) Alumni 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.v5i1.8711

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Abstract

This study examine the effect of managerial ownership, profitability, and firm size on the intellectual capital performance. The population is banking company listed on the Indonesian Stock Exchange (IDX) period of 2012-2014. The sample are 29 companies. The result indicate that managerial ownership has no effect on intellectual capital performance, profitability has positive effect on intellectual capital performance, and firm size has positive effect on intellectual capital performance.

Keywords: Managerial Ownership, Profitability, Firm Size, Intellectual Capital Performance