THE INFLUENCE OF INTELLECTUAL CAPITAL AND COMPANY SIZE ON FINANCIAL PERFORMANCE (Empirical Study of Banking Companies Listed on the Indonesian Stock Exchange 2020-2023)

Abstract

Financial performance is one of the important aspects for a company because it is a guideline for describing the financial condition. Factors that can affect financial performance are Intellectual capital and company size. Good intellectual capital will create added value and improve the company's financial performance, likewise company size is also important in the financial reporting process, because large companies basically have greater financial strength in supporting performance. This study aims to determine the effect of intellectual capital on financial performance and the effect of company size on financial performance in banking companies listed on the IDX for the period 2020 - 2023. This study uses descriptive research with a quantitative approach. The data collection technique used in this study is secondary data. The population in this study was 47 Banking Companies. The sampling technique used was purposive sampling so that the sample in this study was 37 companies, the observation period was 4 years, so the amount of data used in this study was 148. Data analysis using classical assumption tests, multiple linear regression analysis, coefficient of determination and hypothesis testing using partial tests with t-tests. The results of the study show that there is a significant influence of intellectual capital on financial performance and there is no significant influence of company size on financial performance.