Pengaruh Intellectual Capital, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Kinerja Keuangan
DOI:
https://doi.org/10.32534/jpk.v13i2.8584Keywords:
Modal Intelektual, Kebijakan Pembagian Dividen, Ukuran Perusahaan, Kinerja Keuangan, Laba atas AsetAbstract
Tujuan Utama - Penelitian ini bertujuan menganalisis pengaruh intellectual capital, kebijakan dividen, dan ukuran perusahaan terhadap kinerja keuangan perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia periode 2019–2023.
Metode - Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan. Sampel penelitian terdiri atas 14 perusahaan yang dipilih menggunakan teknik purposive sampling selama periode 2019–2023. Data dianalisis menggunakan analisis regresi linier berganda dengan bantuan IBM SPSS Statistics 25.
Temuan Utama - Hasil penelitian menunjukkan bahwa intellectual capital dan kebijakan dividen berpengaruh positif terhadap kinerja keuangan, sedangkan ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan.
Implikasi Teori dan Kebijakan - Hasil penelitian mendukung Agency Theory bahwa pengelolaan modal intelektual dan kebijakan dividen yang efektif dapat meningkatkan kinerja keuangan perusahaan. Temuan ini diharapkan menjadi pertimbangan bagi manajemen dalam mengoptimalkan pengelolaan sumber daya dan kebijakan perusahaan guna meningkatkan kinerja keuangan.
Kebaruan Penelitian - Penelitian ini berkontribusi dalam menjelaskan ketidakkonsistenan hasil penelitian terdahulu mengenai pengaruh intellectual capital, kebijakan dividen, dan ukuran perusahaan terhadap kinerja keuangan melalui bukti empiris pada perusahaan sektor barang konsumen primer yang terdaftar di Bursa Efek Indonesia periode 2019–2023.
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