Modal Intelektual dan Profitabilitas  Perusahaan Asuransi di Indonesia

Faizah Ramadhani Aziz; Soelistijono Boedi; Abdul Kadir

Modal Intelektual dan Profitabilitas Perusahaan Asuransi di Indonesia

Faizah Ramadhani Aziz, Soelistijono Boedi, Abdul Kadir

Abstract

This study aims to empirically test that the independent variables consisting of intellectual capital, firm size, and leverage affect the dependent variable of profitability in Indonesian insurance companies for the 2016-2019 period, either simultaneously or partially. This research is a research with a quantitative approach and the data used are secondary data. The population of this research is 15 companies, and the number of samples is 9 companies using a purposive sampling method. Data were analyzed by regression using SPSS. The results showed that intellectual capital had no effect on profitability, firm size and leverage had a significant effect on profitability

Keywords

Intellectual capital, size, leverage, profitability

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