PENGARUH INTELLECTUAL CAPITAL, FIRM SIZE, DAN LEVERAGE TERHADAP FINANCIAL PERFORMANCE

Abstract

The purpose of this research is to analyze the predictive effect of Intellectual capital, Firm size and leverage on Financial Performance. The sample of this research is 65 manufacturing companies listed on the Indonesia Stock Exchange within the year  2015-2017. Application that is used in this research is Eviwews 9. The results of the t test in this research indicate that Human capital, structural capital and capital employed have a significant influence on Financial performance, meanwhile firm size and leverage does not have a significant effect on financial performance. Simultaneously, the results of the F test in this research show Human capital, structural capital and capital employed, Firm size and leverage have an significant influence on the financial performance.