Track: Business Management

Abstract

The existence of technology and information that is increasingly sophisticated  results in  the advancement of economic growth, in  this case the banking  subsector is a subsector that has an important role in maintaining the stability of a country's economy, for that reason the importance of improving financial work in banking. This study has two variables that affect financial  performance, namely  intellectual capital and company size, this study aims to determine the influence of intellectual capital and company size the financial  performance of banking subsector companies listed  on the Indonesia Stock Exchange. The object of  this study is a banking subsector company listed on the Indonesia Stock Exchange. In period this study is 2017-2020.  This study, financial performance was proxied with Return On Assets (ROA), while intellectual capital was proxied with the formula Variable Added Intellectual Coefficient and the size of the company was proxied with formula Ln Total Assets. The total population in this study was 33 companies. Have 132 samples, The analysis method used in this  study is the  panel data regression analysis method. The results of  this study show that simultaneously, intellectual capital and company size affect financial performance, partially intellectual capital affects on financial performance and company size has no effect on financial performance. As a result of this study, researchers hope that  this researcher will become a reference in the company. In addition, researchers hope that this study can be described again in a broader direction