独立董事、管理层持股、外资持股和盈利能力对智力资本的影响

Patricia Nikita Yonata, Liana Susanto
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引用次数: 0

摘要

本研究旨在确定影响印尼制造业公司在其证券交易所上市的智力资本的因素。研究周期为2018-2020年。本研究采用目的抽样的方法,选取31家制造业企业作为样本。研究数据采用多元线性回归分析技术进行分析。研究结果表明,盈利能力对智力资本有显著的正向影响。独立董事、管理层持股和外资持股对智力资本的影响不显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE EFFECTS OF INDEPENDENT COMMISSIONER, MANAGERIAL OWNERSHIP, FOREIGN OWNERSHIP, AND PROFITABILITY ON INTELLECTUAL CAPITAL
This research is designed to determine the factors that affect intellectual capital in Indonesia's manufacturing companies listed on its stock exchange. The research periods are from 2018-2020. In this research, 31 manufacturing companies were taken as samples by the purposive sampling method. The research data were analysed using multiple linear regression analysis techniques. Profitability has a significant positive effect on intellectual capital, as shown by the results of this research. Intellectual capital is not significantly affected by independent commissioner, managerial ownership and foreign ownership.
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