The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia
The purpose of this study is to examine the effect of Intellectual Capital (represented by Human Capital Efficiency (VAHU), Physical Capital Efficiency (VACA), Capital Structure Efficiency (SCVA)), Company Size and Capital Structure on Company Performance (measured with ROA). The research sample is...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2019-09-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/20270 |
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| author | Dwi Asih Surjandari Minanari Minanari |
| author_facet | Dwi Asih Surjandari Minanari Minanari |
| author_sort | Dwi Asih Surjandari |
| collection | DOAJ |
| description | The purpose of this study is to examine the effect of Intellectual Capital (represented by Human Capital Efficiency (VAHU), Physical Capital Efficiency (VACA), Capital Structure Efficiency (SCVA)), Company Size and Capital Structure on Company Performance (measured with ROA). The research sample is property sector manufacturing companies listed on the Indonesia Stock Exchange between 2013 and 2017, with a purposive sampling method and analysis with multiple regression using SPSS version 2.0. The results of the study show that: 1) VAHU and VACA have no significant effect on Company Performance, but SCVA has, 2) Company size has no significant effect on Company Performance, but 3) Capital Structure has. All of these variables together have a significant effect on Company Performance. |
| format | Article |
| id | doaj-art-a088cef6f0b04f668c9bfc408a306b4b |
| institution | DOAJ |
| issn | 2085-4277 |
| language | English |
| publishDate | 2019-09-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-a088cef6f0b04f668c9bfc408a306b4b2025-08-20T03:19:50ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772019-09-0111210812110.15294/jda.v11i2.202709353The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in IndonesiaDwi Asih Surjandari0Minanari Minanari1Fakultas Ekonomi dan Bisnis Universitas Mercu BuanaFakultas Ekonomi dan Bisnis Universitas Mercu BuanaThe purpose of this study is to examine the effect of Intellectual Capital (represented by Human Capital Efficiency (VAHU), Physical Capital Efficiency (VACA), Capital Structure Efficiency (SCVA)), Company Size and Capital Structure on Company Performance (measured with ROA). The research sample is property sector manufacturing companies listed on the Indonesia Stock Exchange between 2013 and 2017, with a purposive sampling method and analysis with multiple regression using SPSS version 2.0. The results of the study show that: 1) VAHU and VACA have no significant effect on Company Performance, but SCVA has, 2) Company size has no significant effect on Company Performance, but 3) Capital Structure has. All of these variables together have a significant effect on Company Performance.https://journal.unnes.ac.id/nju/index.php/jda/article/view/20270intellectual capital, firm size, capital structure, firm performance |
| spellingShingle | Dwi Asih Surjandari Minanari Minanari The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia Jurnal Dinamika Akuntansi intellectual capital, firm size, capital structure, firm performance |
| title | The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia |
| title_full | The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia |
| title_fullStr | The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia |
| title_full_unstemmed | The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia |
| title_short | The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia |
| title_sort | effect of intellectual capital firm size and capital structure on firm performance evidence from property companies in indonesia |
| topic | intellectual capital, firm size, capital structure, firm performance |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/20270 |
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