Published: 2026-01-01

Pengaruh Intellectual Capital, Manajemen Laba, dan Struktur Kepemilikan terhadap Kinerja Keuangan

DOI: 10.35870/emt.v10i1.5186

Dallah Zazilah, Lyandra Aisyah Margie
  • Dallah Zazilah: Universitas Pamulang
  • Lyandra Aisyah Margie: Universitas Pamulang
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Abstract

In this study uses a purposive sampling technique. The total sample of the study is 15 company data. Hypothesis testing was carried out using panel data regression and using the E-views Version 13 application. Based on the results of the study, the determination coefficient value is 19.53%, it was found that simultaneously Intellectual Capital, Earnings Management, and Ownership Structure have a significant influence on Financial Performance. Based on the results of the study, it was found that partial results show that Intellectual Capital has a significant influence on Financial Performance while Earnings Management and Ownership Structure do not have a significant influence on Financial Performance.

Keywords

Intellectual Capital; Earnings Management; Ownership Structure; Financial Performance

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How to Cite

Zazilah, D., & Margie, L. A. (2026). Pengaruh Intellectual Capital, Manajemen Laba, dan Struktur Kepemilikan terhadap Kinerja Keuangan. Jurnal EMT KITA, 10(1), 9-18. https://doi.org/10.35870/emt.v10i1.5186
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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.

  • Issue: Vol. 10 No. 1 (2026)

  • Section: Articles

  • Published: 2026-01-01

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Author Biographies
Dallah Zazilah, Universitas Pamulang
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Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Kota Tangerang Selatan, Provinsi Banten, Indonesia.

Lyandra Aisyah Margie, Universitas Pamulang
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Fakultas Ekonomi dan Bisnis, Universitas Pamulang, Kota Tangerang Selatan, Provinsi Banten, Indonesia.

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