PENGARUH CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017)

SEPTIANI, NELLA DWI (2019) PENGARUH CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to know of the influence Corporate Governance (Directors and Independent Commissioner) and Intellectual Capital (Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE)) Of Financial Performance. The objek for the research uses mining sector manufacturing companies registered in BEI 2014-2017. The sample used in 18 companies within 3 years of observation. The research was based on method are purposive sampling. The total of sample in this research was 72 of Financial Report, Annual Report, and Sustainability Report. Hypotical testing in this study was using multiple regression anlysis techniques. The results showed that Directors and Independent Commissioner has positive influence to financial performance and Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) has negative influence to financial performance, but for Capital Employed Efficiency (CEE) does not influence to financial performance of company. Keywords : Directors, Independent Commissioner, Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Financial Performance, Corporate Governance, Intellectual Capital. Penelitian ini untuk mengetahui pengaruh Corporate Governance (Direksi dan Komisaris Independen) dan Intellectual Capital (Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), dan Structural Capital Efficiency (SCE)) terhadap kinerja perusahaan yang diukur dengan Return On Asset (ROA). Objek penelitian ini menggunakan perusahaan manufaktur sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2017. Sampel yang digunakan penelitian ini adalah 18 perusahaan dengan pengamatan sebanyak 4 tahun. Penelitian ini berdasarkan metode purposive sampling. Total sampel penelitian ini adalah 72 laporan keuangan, laporan tahunan dan laporan berkelanjutan. Pengujian hipotesis dalam penelitian ini menggunakan teknik regresi berganda. Hasil penelitian ini menunjukkan bahwa Direksi dan Komisaris Independen berpengaruh negatif terhadap kinerja perusahaan dan Human Capital Efficiency (HCE) dan Structural Capital Efficiency (SCE) berpengaruh positif terhadap kinerja perusahaan, sedangkan Capital Employed Efficiency (CEE) tidak berpengaruh terhadap kinerja perusahaan. Kata Kunci: Direksi, Komisaris Independen, Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Kinerja Perusahaan, Corporate Governance, Intellectual Capital.

Item Type: Thesis (S1)
Call Number: SE/32/19/095
NIM: 43215010222
Uncontrolled Keywords: Direksi, Komisaris Independen, Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Kinerja Perusahaan, Corporate Governance, Intellectual Capital.
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 29 Apr 2019 01:36
Last Modified: 29 Apr 2019 01:36
URI: http://repository.mercubuana.ac.id/id/eprint/48627

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