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Faktor-faktor Yang Mempengaruhi Kinerja Keuangan Di Perusahaan Jakarta Islamic Index (jii) Tahun 2018-2022

Year: 2024

Type: article

Abstract: The aim of this research is to determine the influence of Intellectual Capita, Good Corporate Governance, Accounting Conservatism on finance with company size as a moderating variable in companies registered on the Jakarta Islamic Index (JII) 2018-2022. Data used is quantitative source secondary data company financial reports for 2018-2022. Data analysis uses multiple linear regression and hypothesis testing. The research results obtained were that Intellectual capital and accounting conservatism had a significant effect on ROA in companies listed on (JII) 2018-2020, while good corporate governance had no significant effect on ROA in companies listed on (JII) 2018-2020. Intellectual capital has a significant effect on ROA with company size as a mediating variable in companies listed (JII) 2018-2020. Meanwhile, good corporate governance and accounting conservatism do not have a significant effect on ROA with company size as a mediating variable in companies listed (JII) for 2018-2020.

Source: E-Bisnis Jurnal Ilmiah Ekonomi dan Bisnis

DOI: 10.51903/e-bisnis.v17i2.1991

Authors: Mellya Embun Baining, Neneng Sudharyati, Al Akrom Alparidi

Institution: Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4405007481

FWCI: 0.349

Cites:

Cited by: 1

Related to: 10