PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN

Abstract

Analysis of financial performance needs to be done to measure the extent to which the achievement of the company from the financial side. This study aims to determine and analyze the effect of intellectual capital and company size, both partially and simultaneously, on the financial performance of mining sub-sector companies registered on ISSI in 2017-2020. Judging from Cashmere's theory, the greater the ROA, the greater the level of profit achieved by the company and the better the company's position in terms of using assets to obtain net profits, but this theory is not in accordance with the data owned by mining companies registered with ISSI, seen from the perspective of data for 2017-2020 for the SMRU code has the lowest ROA compared to other codes in the company.

The discussion of this research relates to the field of Islamic economics. The approach taken is based on theories related to financial performance, intellectual capital, company size and ROA. This research is a quantitative research, the data source used is secondary data and data collection using documentation techniques and library techniques. The research sample consisted of 27 mining sub-sector companies registered with ISSI using saturated sampling techniques. The data analysis technique used in this research is descriptive statistical test, normality test, test, common effect (CE), fixed effect (FE) test, random effect test, chow test hausman test, Langrange multiplier test (LM), multicollinearity test , multiple linear analysis test, coefficient of determination test (R2), partial test (t test), and simultaneous test (f test).

The results of the study show that partially the intellectual capital variable has a positive and significant effect on the financial performance of mining sub-sector companies registered on ISSI in 2017-2020. Meanwhile, the company size variable has no effect on the financial performance of mining sub-sector companies registered with ISSI in 2017-2020. Then simultaneously the intellectual capital variables and company size have no effect on the financial performance of mining sub-sector companies listed on ISSI in 2017-2020.