Pengaruh Arsitektur Keuangan dan Intellectual Capital terhadap Kinerja Keuangan Perusahaan: Studi pada Perusahaan Infrastruktur yang Tercatat di Bursa Efek Indonesia periode 2015-2019

Deskripsi

This study was conducted to analyze how company?s financial performance is affected by intellectual capital and dimensions in the financial architecture that consists of ownership structure, capital structure, and corporate governance. This study uses a sample of 25 infrastructure companies that are listed on the Indonesia Stock Exchange within 2015-2019. The regression method being used is panel regression and estimatedusing random effect model. The results explain that there is a positive and significant influence between corporate governance as part of the dimensions of financial architecture on financial performance through the boarding process variable as an intervening variable. Intellectual capital has also been shown to have a positive and significant influence on financial performance.Ada Tabel