Pengaruh Intellectual Capital, Kepemilikan Asing dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia

Abstract

This study aims to analyze the effect of the intellectual capital and foreign ownership and firm size on financial performance. This research was conducted at consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019 The method used in this research is purposive sampling with a total sample of 33 companies. . The type of data used is quanti tative data and the data source is in the form of company annual report and company annual financial reports. The data analysis tools used were descriptive statistics and panel data regression. The results showed: (1) intellectual capital had a significant positive effect on financial performance, (2) foreign ownership had no significant negative effect on financial performance, and (3) firm size had a significant negative effect on financial performance