Determinants Intellectual Capital, Capital Structure, Liquidity and Firm Size on Firm Performance Consumer Non-Cyclical Companies

DOI

10.2991/978-2-38476-446-4_2How to use a DOI?

Keywords

Financial Performance; Intellectual Capital; Liqudity; Capital Structure; Firm Size

Abstract

In financial world, financial statements are one of the important factors in presenting financial conditions. Financial statements can show performance of a company which is the main key in assessing a company. Measures of success and growth become an important basis for investors to consider in determining investment options for businesses seeking funding. This study is designed to assess and present correlation between independent and dependent variables with the selection of the non-cyclical consumer sector from 2021 - 2023 on the Indonesia Stock Exchange (IDX) as a research field limitation. This research observation is obtained from financial reports on the idx.co.id website which are presented in an audited and justifiable basis. This research uses a causal associative investigation using quantitative technique methods in sampling. This study determined 81 observation data taken using purposive sampling technique and resulted in 27 companies. This research uses secondary data using collection techniques in accordance with teaching guidelines. Multiple linear regression analysis is the method used for the data analysis process using the EViews 13 program. The results of this research indicate that intellectual capital and liquidity have significant effect and impact on financial performance, while capital structure and company size have no influence and impact on financial performance.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Owen Kurnia
AU  - Agustin Ekadjaja
PY  - 2025
DA  - 2025/07/22
TI  - Determinants Intellectual Capital, Capital Structure, Liquidity and Firm Size on Firm Performance Consumer Non-Cyclical Companies
BT  - Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2024)
PB  - Atlantis Press
SP  - 3
EP  - 13
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-446-4_2
DO  - 10.2991/978-2-38476-446-4_2
ID  - Kurnia2025
ER  -