FAKTOR YANG MEMPENGARUHI FIRM PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI BEI
Main Article Content
Abstract
The purpose of this research is to obtain empirical evidence about the effects of
intellectual capital and audit committee on firm performance at manufacture firms
listed on Indonesian Stock Exchange during the period of 2017-2019. The data
used in this research was secondary data in the form of financial information from
the financial statements and annual reports. There were 75 samples of
manufacturing companies that have been previously selected using purposive
sampling method with total of 225 data for three years. This research data was
processed using EViews 10. Results shows that capital employed efficiency has a
significant influence on firm performance, while human capital efficiency,
structural capital efficiency, audit committee size and audit committee meeting has
no significant influence on firm performance. The implication of this study is the
need to increase the role of the intellectual capital and audit committee to increase
firm performance which will bring a sustainable competitive advantage.
Article Details
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