Published: 2024-10-01
Pengaruh Intellectual Capital, Capital Structure Terhadap Firm Performance dengan Good Corporate Governance Sebagai Variabel Moderator
DOI: 10.35870/emt.v8i4.2915
Abstract
Many companies have not met their performance targets over the past year, indicating poor performance. This study aims to analyze whether good corporate governance can moderate the influence of intellectual capital and capital structure on company performance. The sample consisted of 80 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The methodology used was multiple linear regression analysis, with the assistance of EViews 12 software. The study found that intellectual capital and capital structure do not affect company performance, but good corporate governance can moderate the effect of intellectual capital and capital structure on company performance. The conclusion of this study is that good corporate governance can moderate the influence of intellectual capital and capital structure on company performance.
Keywords
Intellectual Capital; Capital Structure; Good Corporate Governance; Company Performance
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 4 (2024)
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Section: Articles
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Published: 2024-10-01
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i4.2915
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Nelli Novyarni, , Sekolah Tinggi Ilmu Ekonomi Indonesia
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta, Indonesia
Rizkha Fadhilah, , Sekolah Tinggi Ilmu Ekonomi Indonesia
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta, Indonesia
Reni Harni, , Universitas Sali Al-Aitaam
Program Studi Akuntansi Perpajakan, Universitas Sali Al-Aitaam, Kabupaten Bandung, Provinsi Jawa Barat, Indonesia
Krisnando, , Sekolah Tinggi Ilmu Ekonomi Indonesia
Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia, Kota Jakarta Timur, Daerah Khusus Ibukota Jakarta, Indonesia
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