PENGARUH INTELLECTUAL CAPITAL DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

AYUANITA, NUR FITRI (2019) PENGARUH INTELLECTUAL CAPITAL DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of intellectual capital and the mechanism of good corporate governance on corporate financial performance. The company's financial performance is proxied by ROA. The mechanism of good corporate governance is proxied by the size of the board of directors and the proportion of independent commissioners, and intellectual capital is proxied by employed capital, human capital and structural capital. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample in this study were 31 companies determined using the purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that capital employed, structural capital and the size of the board of directors had a significant positive effect on financial performance (ROA), human capital had a significant negative effect on financial performance (ROA), while the proportion of independent commissioners had no effect on financial performance (ROA). Keywords: intellectual capital, good corporate governance and financial performance. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan mekanisme good corporate governance terhadap kinerja keuangan perusahaan. Kinerja keuangan perusahaan diproksikan dengan ROA. Mekanisme good corporate governance diproksikan dengan ukuran dewan direksi dan proporsi komisaris independen, serta intellectual capital diproksikan dengan capital employed, human capital dan structural capital. Populasi penelitian ini adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel dalam penelitian ini adalah 31 perusahaan yang ditentukan menggunakan metode purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa capital employed, structural capital dan ukuran dewan direksi berpengaruh positif signifikan terhadap kinerja keuangan (ROA), human capital berpengaruh negatif signifikan terhadap kinerja keuangan (ROA), sedangkan proporsi komisaris independen tidak berpengaruh terhadap kinerja keuangan (ROA). Kata Kunci: intellectual capital, good corporate governance dan kinerja keuangan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 105
Call Number: SE/32/19/305
NIM: 43215110160
Uncontrolled Keywords: intellectual capital, good corporate governance dan kinerja keuangan.
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: 31 Dec 2019 02:28
Last Modified: 07 Jan 2020 04:01
URI: http://repository.mercubuana.ac.id/id/eprint/53131

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