Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital

Nicma, Hanifa Ainun (2024) Pengaruh Struktur Kepemilikan dan Ukuran Perusahaan Terhadap Kinerja Intellectual Capital. Jurnal Riset Mahasiswa Akuntansi, 4 (2). pp. 356-368. ISSN 2798-0278

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Abstract

The focus of the research is how a company's ownership structure and size impact intellectual capital. This research uses multiple linear regression and purposive sampling to examine 37 companies listed on the Indonesia Stock Exchange (BEI) in 2022. Intellectual capital is not affected by company size, institutional ownership, or foreign ownership; however, management ownership influences 5%. Those who wish to conduct further research can use this research as a reference regarding ownership structure and company size on intellectual capital performance.

Item Type:	Article
Uncontrolled Keywords:	Kepemilikan Manajerial, Struktur Kepemilikan, Ukuran Perusahaan, Kepemilikan Asing, Kinerja Modal Intelektual
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Hanifa Ainun Nicma
Date Deposited:	04 Jul 2024 03:31
Last Modified:	04 Jul 2024 03:31
URI:	http://eprints.umg.ac.id/id/eprint/10776

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