PENGARUH LEVERAGE, INTELLECTUAL CAPITAL DAN OWNERSHIPSTRUCTURE TERHADAP KINERJA KEUANGAN

Abstract

This This research is meant to examine some factors which influene the company financial statement on
manufacturing companies which are listed in Indonesia Stock Echange. The variables in this research are
leverage, intellectual capital, managerial ownership, and institusional ownership. This research is a quantitative
research and the research population is manufacturing companies which are listed in Indonesia Stock Echange in
2013-2015 periods. The sample collection technique has been done by using purposive sampling and 12
companies (36 firm years) which have met the criteria have been selected as the research samples. The analysis
technique has been done by using multiple linear regression analysis and the SPSS 23. This result of the research
shows that leverage give negative and significant influence to the company financial statement, intellectual
capital and managerial ownership give positive and insignificant influence to the company financial statement
whereas institusional ownership give positive and significant influence to the company financial
statement.

Keywords: Financial statement, leverage, intellectual capital, ownership structure