Avinda, Dea Dwi (2026) PENGARUH INTELLECTUAL CAPITAL (IC) DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP KINERJA PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET (IOS) SEBAGAI VARIABEL MODERASI (PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021–2025). S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to provide empirical evidence regarding the influence of intellectual capital and managerial ownership structure on firm performance, with the Investment Opportunity Set (IOS) as a moderating variable, among banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The population in this study consists of all banking companies listed on the Indonesia Stock Exchange for the period 2021–2025. The sampling technique used purposive sampling, resulting in a total of 222 observations. This study employs a quantitative approach with an associative research design. Data analysis techniques include descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) using IBM SPSS software. The results of the study indicate that intellectual capital influences firm performance, while the managerial ownership structure also influences firm performance. The Investment Opportunity Set (IOS), as a moderating variable, was found to either moderate or fail to moderate the effect of intellectual capital on firm performance. Furthermore, the Investment Opportunity Set (IOS) was also found to either moderate or fail to moderate the effect of managerial ownership structure on firm performance. The variable
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Kata kunci: Intellectual Capital, Struktur Kepemilikan Manajerial, Investment Opportunity Set, Kinerja Perusahaan, Return on Assets. Keywords: Intellectual Capital, Managerial Ownership Structure, Investment Opportunity Set, Firm Performance, Return on Assets. |
| Subjects: | A Social Sciences > HG Finance A Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AVINDA DWI DEA |
| Date Deposited: | 26 Oct 2026 07:07 |
| Last Modified: | 26 Oct 2026 07:07 |
| URI: | http://eprint.unipma.ac.id/id/eprint/10525 |
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