PENGARUH INTELLECTUAL CAPITAL DAN FIRM SIZE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI)

This study aims to examine the effect of Intellectual Capital (IC) and Firm Size on financial performance. The research method used is panel data regression analysis with purposive sampling technique which produces a total sample of 47 mining companies listed on the Indonesia Stock Exchange (IDX) using the observation year 2019-2021. The type of research carried out is associative research with a quantitative approach and the type of data used is secondary data. This research was assisted by the software program Eviews-12 as a data analysis tool. The results of this study indicate that Intellectual Capital has an effect on financial performance, while Firm Size has no effect on financial performance