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The Effect Of Ownership Structure On The Performance Of Intellectual Capital
Jurnal Akademi Akuntansi
This study aims to show empirical evidence of the effect of managerial ownership, institutional ownership, foreign ownership and government ownership on intellectual capital performance as the dependent variable. This study relates the influence between these variables by expanding the concept and understanding of Resource-Based Theory, Agency Theory and Stakeholder Theory. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange in 2016-2019 usingdoi:10.22219/jaa.v4i2.17897 fatcat:ebwlb2a2q5gatftcjb7fqaobtu