Update Artikelilmiah: 34842

FIRDAUSI NUZULA GHIFARI

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Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), dan ukuran perusahaan terhadap kinerja perusahaan dengan melibatkan variabel moderasi berupa modal intelektual pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dalam kurun waktu 2016-2020. Pemilihan sampel menggunakan metode purposive sampling dan diperoleh sampel sebanyak 32 perusahaan. Analisis data dalam penelitian ini menggunakan program SPSS Version 26.0. Hasil dari penelitian ini menunjukkan bahwa: (1) Debt to Asset Ratio berpengaruh positif terhadap kinerja perusahaan perbankan; (2) Debt to Equity Ratio (DER) berpengaruh negatif terhadap kinerja perusahaan perbankan; (3) Ukuran Perusahaan berpengaruh positif terhadap kinerja perusahaan perbankan; (4) Modal Intelektual memperkuat pengaruh Debt to Asset Ratio terhadap kinerja perusahaan perbankan; (5) Modal Intelektual memperlemah pengaruh Debt to Equity Ratio terhadap kinerja perusahaan perbankan; (6) Modal Intelektual tidak memoderasi pengaruh ukuran perusahaan terhadap kinerja perusahaan perbankan.

Abtrak (Bhs. Inggris)

This study aims to determine the effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and company size on company performance by involving moderating variables in the form of intellectual capital in banking companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The sample selection used purposive sampling method and obtained a sample of 32 companies. Data analysis in this study used the SPSS Version 26.0 program. The results of this study indicate that: (1) Debt to Asset Ratio has a positive effect on the performance of banking companies; (2) Debt to Equity Ratio (DER) has a negative effect on the performance of banking companies; (3) Company size has a positive effect on the performance of banking companies; (4) Intellectual Capital strengthens the effect of the Debt to Asset Ratio on the performance of banking companies; (5) Intellectual Capital weakens the effect of the Debt to Equity Ratio on the performance of banking companies; (6) Intellectual Capital does not moderate the effect of firm size on the performance of banking firms.

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