ade dwi_ramandhani, Muhammad Ridho

Pengaruh Intellectual Capital, Likuiditas Dan Konservatisme Akuntansi Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Pemoderasi

Introduction

Pengaruh intellectual capital, likuiditas dan konservatisme akuntansi terhadap kinerja keuangan dengan ukuran perusahaan sebagai pemoderasi. Analisis pengaruh intellectual capital, likuiditas, dan konservatisme akuntansi terhadap kinerja keuangan perusahaan properti IDX. Ukuran perusahaan memoderasi likuiditas & konservatisme.

Abstract

This study aims to analyze the influence of intellectual capital, liquidity, and accounting conservatism on financial performance, with firm size as a moderating variable. The study population included property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample was determined using a purposive sampling method, resulting in 32 companies meeting the research criteria. Data analysis used Moderated Regression Analysis (MRA) with SPSS version 25 software. The results showed that intellectual capital and liquidity had a positive and significant effect on financial performance. Meanwhile, accounting conservatism had no effect on financial performance. Firm size moderated liquidity and accounting conservatism on financial performance, while firm size did not moderate intellectual capital on financial performance. Keywords: Intellectual Capital, Liquidity, Accounting Conservatism, Financial Performance, Firm Size

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