股权结构、智力资本、营运资本管理对企业绩效的影响

Ranty Novilia, Ardiansyah Rasyid
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引用次数: 1

摘要

本研究旨在获得2016-2018年印度尼西亚证券交易所上市制造业公司股权结构、董事会规模、智力资本和营运资本管理对公司绩效影响的实证证据。样本采用目的抽样法,有效数据为105个样本,共35家公司。数据处理技术采用多元回归分析,借助于Eviews 11和Microsoft Excel 2013程序。研究结果表明,智力资本对公司绩效有显著影响,而股权结构、董事会规模和营运资金管理对公司绩效的影响不显著。本研究的意义在于证明管理、制度、企业资源和营运资金管理是影响企业绩效的因素,从而有望为投资者做出投资决策提供一个公司的概况。
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PENGARUH OWNERSHIP STRUCTURE, INTELLECTUAL CAPITAL, DAN WORKING CAPITAL MANAGEMENT TERHADAP FIRM PERFORMANCE
This research aims to obtain empirical evidence regarding the influence of ownership structure, board size, intellectual capital, and working capital management on firmperformance in manufacturing companies listed on the Indonesia Stock Exchange during 2016-2018. The sample was selected by purposive sampling method and valid data were 105 samples consisting of 35 companies. The data processing technique uses multiple regression analysis which helped by Eviews 11 and Microsoft Excel 2013 program. The results of this study indicate that intellectual capital has a significant effect on company performance, while ownership structure, board size, and working capital management show insignificant results. The implication of this research is to prove that managerial,institutional, firm resources and working capital management are factors that influencefirm performance so that it is expected to provide an overview of a company for investors in making investment decisions.
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