Capital Knowledge Concept:Accounting Behavior and Health Management in Indonesia

The purpose oft his study is to discuss the accounting behavior oft he capital knowledge concept in which gender and skills playa role in the performance of financial statements. Types and sources Data, this study uses secondary data manufacturing company financial statements in Indonesia from 2009 to 2016. The research met ho de used is a quantitative correlation and variable control for independent variables have a greater influence on financial performance. The results showed that the skill influenced the asset turn over (0.007), current ratio (0.004), cash ratio (0.001), and fixed asset turnover (0.002) and Gender had an effect on financial performance. DER (0.048), Asset turnover (0.000), debt ratio (0.005) and ROA (0.045). Originality research, capital knowledge concept plays an important role to improve the performance of corporate financial statements.