Pengaruh Intellectual Capital, Kebijakan Dividen, dan Ukuran Perusahaan terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

• Kategori : Skripsi
• Penulis : Syifa Salsabila
• Identitas : 200121091 - Akuntansi
• Abstrak :
  

  PENGARUH INTELLECTUAL CAPITAL, KEBIJAKAN DIVIDEN, DAN KEBIJAKAN DIVIDEN TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Sektor Barang Konsumen P rimer yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 ) Syifa Salsabila Universitas Muhammadiyah Cirebon taata060102@gmail.com Abstract This research aims to examine the influence of intellectual capital, dividend policy and company size on the financial performance of primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research method used is a descriptive method and a quantitative approach. The sample used in this research was 14 companies in the primary consumer goods sector with the sampling method used was purposive sampling. The variables used in this research are intellectual capital, dividend policy, and company size as independent variables while financial performance is the dependent variable. The data analysis techniques used in this research are descriptive statistics, classical assumption testing, and hypothesis testing using multiple linear analysis, determinant coefficients, and t test (partial). The results of this study found that intellectual capital and dividend policy had a positive effect on financial performance, while company size had a negative effect on financial performance. Keywords: Intellectual Capital, Dividend Policy, Company Size and Financial Performance

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