Research Journal of Finance and Accounting
The Effects of Intellectual Capital and Institutional Ownerships on the Financial Performance (Empirical Study on the Listed of Banking Companies, the Indonesia Stock Exchange Periods of 2015-2017
Abstract
The aim of the research is to determine the effects of intellectual capital and institutional ownership on financial performance.The sample used in this study was 45 banking companies listed on the Indonesia Stock Exchange (BEI) period 2015-2017 .Based on the sample and the observations, 122 observational data were obtained . The type of data used by researchers is secondary data obtained from the annual financial statements of banks listed on the Indonesia Stock Exchange taken from www.idx.co.id.The research method used is a research method with a quantitative and descriptive approach.To assess the Hypothesis, the researcher used multiple linear regression analysis that has met the classical assumption test requirements.The results showed that intellectual Capital and institutional ownership have effects on banking financial performance during 2015-2017.Intellectual capital has a significant effect on banking financial performance while institutional ownership is proven to have a non-significant effect on financial performance.
DOI: 10.7176/RJFA/11-10-09
Publication date:May 31st 2020
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ISSN (Paper)2222-1697 ISSN (Online)2222-2847
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