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

Abstrak

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 linear regression analysis techniques involving the SPSS version 26 application as a tool. After conducting a partial test or t test, the results obtained intellectual capital is influenced by the institutional ownership structure. Meanwhile, managerial ownership structure, profit level, and company risk have no effect on intellectual capital. The coefficient of determination (R2) obtained is 0.145 or 14.5% of intellectual capital is influenced by managerial ownership structure variables, institutional ownership structure, profit level, and company risk. The remaining 85.5% of intellectual capital is influenced by other variables not examined in this study.