Pengaruh Intellectual Capital, Kebijakan Dividen, dan Pertumbuhan Aset terhadap Kinerja Perusahaan dengan Komite Audit sebagai Variabel Moderasi

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Abstract

This study aims to determine the influence of intellectual capital, dividend policy, and asset growth on company performance with the audit committee as a coding variable in Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 66 companies. The sampling method in this study used the purposive sampling method, so that a research sample of 18 Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. The data source used in this study is secondary data. Data analysis was performed using Eviews 10. Partial intellectual capital and dividend policy have no effect on the company's performance, Asset growth affects company performance, the audit committee as a moderation variable can moderate the effect of asset growth relationships on company performance, but cannot moderate intellectual capital relationships on company performance, as well as dividend policy on company performance.
情报资本、股息政策和资产增长率影响与审计委员会(Audit committee)的业绩
本研究旨在确定智力资本、股息政策和资产增长对公司绩效的影响,以审计委员会为编码变量,以2017-2021年在印度尼西亚证券交易所上市的初级消费者公司为研究对象。这项研究的对象是66家公司。本研究的抽样方法采用目的性抽样方法,获得了2017-2021年在印尼证券交易所上市的18家Primary Consumer公司的研究样本。本研究使用的数据来源为二手数据。使用Eviews 10进行数据分析。部分智力资本和股利政策对公司绩效没有影响,资产增长对公司绩效有影响,审计委员会作为调节变量可以调节资产增长关系对公司绩效的影响,但不能调节智力资本关系对公司绩效的影响,也不能调节股利政策对公司绩效的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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