Pengaruh Struktur Kepemilikan Perusahaan, Tingkat Keuntungan dan Risiko Perusahaan terhadap Intellectual Capital (Studi pada Perusahaan Perbankan yang Terdaftar di BEI pada Tahun 2020 – 2022

Authors

  • Susi Susanti Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Fetri Setyo Liyundira Institut Teknologi dan Bisnis Widya Gama Lumajang
  • Yusuf Wibisono Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords:

Managerial Ownership Structure, Institutional Ownership Structure, Profit Level, Corporate Risk, Intellectual Capital

Abstract

Intellectual capital is an intangible asset in the form of information resources and knowledge that serves to increase the ability to compete and can improve company performance. The purpose of this study was to see the effect of managerial ownership structure, institutional ownership structure, profit level, and company risk on intellectual capital. By using nonproblability sampling technique with purposive sampling type, the sample consists of 31 companies, while the population consists of 46 banking companies listed on the IDX. The secondary data in this research is the 2020-2022 financial statements available on the IDX, then analyzed using multiple Intellectual capital is an intangible asset in the form of information resources and knowledge that serves to increase the ability to compete and can improve company performance. The purpose of this study was to see the effect of managerial ownership structure, institutional ownership structure, profit level, and company risk on intellectual capital. By using nonproblability sampling technique with purposive sampling type, the sample consists of 31 companies, while the population consists of 46 banking companies listed on the IDX. The secondary data in this research is the 2020-2022 financial statements available on the IDX, then analyzed using multiple.

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Published

2024-12-07