PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, DAN CAPITAL STRUCTURE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERSONAL CARE AND HOUSEHOLD YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine the effect of intellectual capital (VAICTM), firm size (Ln(TA)), and capital structure (DER) on the financial performance (ROA) of personal care and household companies that were listed on the Indonesia Stock Exchange (IDX) during 2016-2021. The population was 9 personal care and household companies. The research was quantitative with a causal-comparative as the approach. Moreover, the data collection technique used non-probability sampling. The sampling technique used saturated sampling, in which the sample was taken homogenous and chosen based on the criteria given. In line with that, there were 5 personal care and household companies during 2016-2021 as the sample. Furthermore, the data were secondary and taken from companies' financial statements. Additionally, the data analysis technique used SPSS 25. The result concluded that intellectual capital (VAICTM) had a positive and significant effect on the financial performance of personal care and household companies. Likewise, firm size (Ln(TA)) had a positive and significant effect on the financial performance of personal care and household companies. On the other hand, the capital structure (DER) had a negative and insignificant effect on the financial performance of personal care and household companies.