Pengaruh Intellectual Capital dan Struktur Modal terhadap Kinerja Keuangan pada Sektor Barang Konsumen Non Primer Periode 2022-2025

Hanifah, Adristi Ardelia (2026) Pengaruh Intellectual Capital dan Struktur Modal terhadap Kinerja Keuangan pada Sektor Barang Konsumen Non Primer Periode 2022-2025. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose – This study aims to analyze the influence of Intellectual Capital, and Capital Structure on the Financial Performance of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during the 2022–2025 period. Design/Methodology/Approach – This study employs a quantitative approach using secondary data. The research sample consists of 36 companies selected via purposive sampling for the 2022–2025 period. Data analysis was conducted using panel data regression with the Random Effect Model (REM) via E-Views 9 software. Findings – The results indicate that Intellectual Capital has no effect on Financial Performance. Meanwhile, Capital Structure has a negative effect on Financial Performance. These findings suggest that the Financial Performance of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2022–2025 period is primarily influenced by Capital Structure, while Intellectual Capital has not yet exerted a significant influence on Financial Performance. Originality/Value – This study provides empirical evidence regarding the impact of Intellectual Capital, and Capital Structure on the Financial Performance of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange. The findings are expected to serve as a reference for academics, companies, investors, and future researchers in understanding the factors affecting Financial Performance and to aid in decision-making processes.

Item Type: Thesis (Sarjana (S1))
Uncontrolled Keywords / Kata Kunci: Intellectual Capital, Struktur Modal, Kinerja Keuangan
Subjects: Akuntansi
Akuntansi > Akuntansi Keuangan
Prodi: S1 Akuntansi
Depositing User: Adristi Ardelia Hanifah
Date Deposited: 14 Sep 2026 08:59
Last Modified: 14 Sep 2026 08:59
URI: http://repository.stietribhakti.ac.id/id/eprint/2371

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