Financial performance is one of the significant aspects of measuring industrial profits. The purpose of this research is to find empirical evidence of the influence of Managerial Ownership, Independent Board of Commissioners, Board of Directors, and Intellectual Capital on Financial Performance. The population in this study are banking companies in 2018-2021 listed on the Indonesia Stock Exchange (IDX). The sampling technique used is a purposive sampling technique to obtain a sample of 79 samples that have met the criteria. The data analysis technique used is multiple regression analysis. Financial performance in this study was measured using the profitability ratio (ROA). The results of this study prove that the variables of managerial ownership, independent board of commissioners, and board of directors do not affect financial performance. While the intellectual capital variable has a positive effect on financial performance.
Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.
Konservatisme merupakan prinsip akuntansi yang penerapannya menyebabkan angka laba dan asset menjadi rendah serta biaya hutang menjadi tinggi. Hal ini disebabkan karena konservatisme akuntansi menganut prinsip memperlambat pengakuan pendapatan serta mempercepat pengakuan biaya. Jenis penelitian ini adalah penelitian kuantitatif dengan data sekunder yaitu laporan keuangan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Pemilihan sampel dilakukan dengan metode purposive sampling dan diperoleh sebanyak 13 perusahaan yang sesuai dengan kriteria. Penelitian ini menggunakan regresi linear berganda dan uji asumsi klasik untuk analisis data serta uji F dan uji t digunakan dalam menguji hipotesis penelitian. Hasil yang diperoleh bahwa Tingkat Kesulitan Keuangan tidak berpengaruh positif dan tidak signifikan terhadap Konservatisme Akuntansi, Tingkat Hutang berpengaruh negatif dan signifikan terhadap Konservatisme Akuntansi, Kepemilikan Manajerial tidak berpengaruh negatif dan tidak signifikan terhadap Konservatisme Akuntansi.
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