Pengaruh Intellectual Capital, Transaksi Hubungan Istimewa dan Ukuran Perusahaan Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2016- 2019)

This study aims to empirically examine the effect of intellectual capital, related transactions, and firm size on company performance as measured by Return On Assets (ROA). The samples used in this study were 344 originating from manufacturing companies listed on the IDX with the 2016-2019 research period. Sampling using purposive sampling method. The data used is secondary data obtained from the IDX website, namely through idx.co.id. Hypothesis testing is done using regression analysis multiple linear. The results showed that intellectual capital and related transactions did not significantly affect the company's performance, while the size of the company had a significant effect on the company's performance