文章基本信息

标题：The Effect of Intellectual Capital, Firm Size and Capital Structure on Firm Performance, Evidence from Property Companies in Indonesia
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作者：Dwi Asih Surjandari ; Dwi Asih Surjandari ; Minanari 等
期刊名称：Jurnal Dinamika Akuntansi
印刷版ISSN：2085-4277
出版年度：2019
卷号：11
期号：2
页码：108-121
DOI：10.15294/jda.v11i2.20270
语种：English
出版社：Universitas Negeri Semarang
摘要：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.
关键词：Intellectual Capital; Firm Size; Capital Structure; Firm Performance