PENGARUH INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA: SEBELUM DAN MASA PANDEMI COVID-19
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Institusion
STIE Indonesia Banking School
Author
Rizki, Raisah
Subject
HF Commerce
Datestamp
2022-10-08 15:04:44
Abstract :
This study aims to analyze the Effect of Intellectual Capital and Leverage on the Performance of Banking Companies in Indonesia before and during the COVID-19 pandemic listed on the IDX in 2016-2020 with BankSize as a control variable. The sample in this study was selected using purposive sampling so as to produce a sample of 42 companies from a total of 46 banking sector companies listed on the IDX which were used as the population in the study. The data analysis technique uses multiple linear regression analysis with the help of Eviews 9 software. The hypothesis in this study is based on previous research and other supporting theories. The results of this study state that human capital (HC) and leverage have a negative effect on company performance before and during the COVID-19 pandemic and structural capital (SC) has no effect before the pandemic but has a positive effect during the pandemic on company performance. While capital employed (CE) and intellectual capital (IC) have a positive influence on company performance before and during the COVID-19 pandemic and the pandemic has an influence on company performance.
This study aims to analyze the Effect of Intellectual Capital and Leverage on the Performance of Banking Companies in Indonesia before and during the COVID-19 pandemic listed on the IDX in 2016-2020 with BankSize as a control variable. The sample in this study was selected using purposive sampling so as to produce a sample of 42 companies from a total of 46 banking sector companies listed on the IDX which were used as the population in the study. The data analysis technique uses multiple linear regression analysis with the help of Eviews 9 software. The hypothesis in this study is based on previous research and other supporting theories. The results of this study state that human capital (HC) and leverage have a negative effect on company performance before and during the COVID-19 pandemic and structural capital (SC) has no effect before the pandemic but has a positive effect during the pandemic on company performance. While capital employed (CE) and intellectual capital (IC) have a positive influence on company performance before and during the COVID-19 pandemic and the pandemic has an influence on company performance.
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