The The Effect of Intellectual Capital on Financial Performance with Financial Disstress as a Moderation Variable
DOI:
https://doi.org/10.14421/skiej.2023.2.2.1982Keywords:
Financial Performance 2, Intellectual Capital 1, Financial Distress 3Abstract
Increase performance company is objective main for company For attract investors. Financial performance can be used by management to make decisions. Financial performance information is very important for investors as a tool for choosing investments (Rambe, 2020). The company's financial performance shows its ability to use the existing resources of the company as well as possible in order to generate profit or income. Objective from study This is For know influence of intellectual capital, sales growth and leverage to performance finances, and know is financial distress can moderate relationship between independent and dependent variables. Population in study This is company registered manufactures _ in Indonesian Sharia Stock Index (ISSI) and obtained sample as many as 20 companies. Study This using multiple linear regression techniques and Moderating Regression Analysis (MRA) with application eviews . Research results This showing that influential intellectual capital positive significant to performance finance , sales growth No influential to performance finance , leverage significant negative effect to performance finance , financial distress capable moderate influence intellectual capital to performance finance , financial distress No capable moderate influence sales growth to performance finance, financial distress No capable moderate influence leverage to performance finance.
Downloads
Abstract viewed: 93 times
|
PDF downloaded = 94 times
References
Agustina, S., & Mranani, M. (2020). Pengaruh Profitabilitas dan Pertumbuhan Penjualan Terhadap Financial Distress dengan Struktur Modal Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019). Business and Economics Conference in Utilization of Modern Technology, 534–549.
Fatikha, N., & Yudiana, F. E. (2021). Faktor-Faktor Yang Mempengaruhi ROA Dengan Size Sebagai Variabel Moderating Pada BUS Periode 2015-2020. Velocity: Journal of Sharia Finance and Banking, 1(2), 48–57. https://doi.org/10.28918/velocity.v1i2.4415
Febriany, N. (2020). Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan. Kompartemen: Jurnal Ilmiah Akuntansi, 17(1). https://doi.org/10.30595/kompartemen.v17i1.3971
Maesaroh, S., & Rahayu, Y. (2015). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur. Jurnal Ilmu Dan Riset Akuntansi, 4(11), 1–18.
Nurhayati, Arifin, B., & Mulyasari, W. (2019). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Di Industri Perbankan Dengan Compotitive Advantage Sebagai Variabel Intervening. Tirtayasa EKONOMIKA, 14(1), 1–24.
Sandi, T. K., & Amanah, L. (2019). Pengaruh Kinerja Keuangan Dan Variabel Ekonomi Makro Terhadap Financial Distress. Jurnal Ilmu Dan Riset Akuntans, 8(6), 1–18.
Syuhada, P., Muda, I., & Rujiman. (2020). Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Financial Distress pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 319–336. www.bps.go.id
