Pengaruh Intellectual Capital dan Konservatisme Akuntansi Terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi

Fitria, Jihan Desra and Das, Nidia Anggreni and Defitri, Siska Yulia Pengaruh Intellectual Capital dan Konservatisme Akuntansi Terhadap Kinerja Keuangan dengan Ukuran Perusahaan sebagai Variabel Moderasi. [Artikel Dosen]

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2023 Jihan et al, Intellectual Capital & Konservatisme Akuntansi.pdf - Published Version
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Abstract

This study aims to analyze the effect of intellectual capital, accounting conservatism on financial performance with company size as a moderating variable. This research was conducted on pharmaceutical companies listed on the IDX in 2018 - 2022, the sample was selected using purposive sampling method and the data that passed the selection was 10 companies. The results showed that intellectual capital has no significant effect on financial performance while accounting conservatism has a significant effect on financial performance. In addition, company size as a moderating variable is able to moderate intellectual capital on financial performance. However, company size is not able to moderate accounting conservatism on financial performance

Item Type: Artikel Dosen
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Siska Yulia Defitri
Date Deposited: 31 Mar 2024 12:09
Last Modified: 31 Mar 2024 12:09
URI: http://repository.ummy.ac.id/id/eprint/1200

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