智力资本、机构所有权和管理层所有权对公司绩效的影响

Y. Roslan, Jumatul Rahma Dilla, Penggiri Santi Suwarno
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引用次数: 0

摘要

本研究的目的是探讨智力资本、机构所有权和管理层所有权对公司绩效的影响。本研究的人口是2015-2017年期间在LQ-45指数公司上市的公司。本研究的自变量为智力资本及其代理(人力资本、流程资本)、机构所有权和管理层所有权,因变量为公司绩效。本研究对象均为LQ-45指数公司。抽样方法为目的抽样,共抽样33家公司。采用多元线性回归分析方法。研究结果表明,人力资本对公司绩效没有影响。而过程资本、机构持股和管理层持股对公司绩效有正向影响。建议进一步的研究是增加另一个变量或指标进行进一步的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE EFFECT OF INTELLECTUAL CAPITAL, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON COMPANY’S PERFORMANCE
The purpose of this study is to examine the effect of intellectual capital, institutional ownership and managerial ownership on company’s performance. The population of this study are the companies listed in the LQ-45 index company during the period of 2015-2017. The independent variables in this study are intellectual capital with proxies (human capital, process capital), institutional ownership and managerial ownership and the dependent variable is company’s performance. The population in this study are all companies listed into LQ-45 index company. The sampling technique used was purposive sampling which result for 33 companies. The analytical methode used was multiple linear regression. The result of the study showed that human capital has no effect on the company’s performance. While process capital, institutional ownership and managerial ownership have a positive effect on the company’s performance. The suggestion for futher research is add another variable or indicator for futher research.
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