TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR

Abstract

In the changing business world, it forces the company to run a business in many ways to survive. The level of business competition is getting tighter also affects the company choosing the right business strategy, therefore the company required something that can be used as an advantage. This research aimed to examine the effect of intellectual capital and firm size. Moreover, the population of this research used food and beverage companies listed on Indonesia Stock Exchange (IDX) during the 2017-2019 periods. This research was quantitative with purposive sampling method it obtained 48 companies’ data with 16 companies within 3 years. Furthermore, the analysis method of this research used Statistical Product and Service Solution (SPSS) and Partial Least Square (PLS). The result of this research showed that (a) Intellectual capital had a positive effect on the company’s profitabillity, while (b) Firm size did not have any effect on the company’s profitability.
Keyword: intellectual capital, firm size, profitability