PENGARUH PENGUNGKAPAN SUSTAINABILITY, MEKANISME GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS DAN RETURN ON EQUITY (Studi Empiris Pada Perusahaan Perbankan di Indonesia yang terdaftar dalam BEI 2016-2019)

YULIANA, NITA (2022) PENGARUH PENGUNGKAPAN SUSTAINABILITY, MEKANISME GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP RETURN ON ASSETS DAN RETURN ON EQUITY (Studi Empiris Pada Perusahaan Perbankan di Indonesia yang terdaftar dalam BEI 2016-2019). S2 thesis, Universitas Mercu Buana Jakarta.

Preview	Text (HAL COVER) 01 COVER.pdf Download (331kB) | Preview
Preview	Text (ABSTRAK) 02 ABSTRAK.pdf Download (54kB) | Preview
	Text (BAB I) 03 BAB I.pdf Restricted to Registered users only Download (94kB)
	Text (BAB II) 04 BAB II.pdf Restricted to Registered users only Download (187kB)
	Text (BAB III) 05 BAB III.pdf Restricted to Registered users only Download (112kB)
	Text (BAB IV) 06 BAB IV.pdf Restricted to Registered users only Download (190kB)
	Text (BAB V) 07 BAB V.pdf Restricted to Registered users only Download (57kB)
	Text (DAFTAR PUSTAKA) 08 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (95kB)
	Text (LAMPIRAN) 09 LAMPIRAN.pdf Restricted to Registered users only Download (326kB)

Abstract

This study aims to examine the effect of disclosure of sustainability, good corporate governance mechanisms, and intellectual capital on Return on Assets and Return on Equity. The population of this study are banking companies listed on the IDX in 2016-2019. The sample was selected based on the criteria of 27 companies for a 4 year period so that 108 samples were obtained. Regression analysis method on panel data using the Eviews 12 program. The results of this study indicate that Sustainability Disclosure has no significant effect on ROA and ROE, the frequency of board of commissioners' meetings has a positive and significant effect on ROA and ROE, institutional ownership has no significant effect on ROA and ROE, and Intellectual capital has a positive and significant effect on ROA and ROE. Keywords: Sustainability Disclosure, Board of Commissioners meeting frequency, institutional ownership, intellectual capital, Return on Assets, Return on Equity Penelitian ini bertujuan menguji Pengaruh pengungkapan sustainability, mekanisme good corporate governance, dan intellectual capital terhadap Return on Assets dan Return on Equity. Populasi penelitian ini adalah perusahaan perbankan yang terdaftar dalam BEI Tahun 2016-2019, Sampel dipilih berdasarkan kriteria sebanyak 27 perusahaan untuk periode 4 tahun sehingga diperoleh 108 sampel. Metode analisis regresi pada data panel dengan menggunakan program Eviews 12. Hasil penelitian ini menunjukan bahwa Pengungkapan Sustainability tidak berpengaruh signifikan terhadap ROA dan ROE, Frekuensi rapat dewan komisaris berpengaruh positif dan signifikan terhadap ROA dan ROE, Kepemilikan institusional tidak berpengaruh signifikan terhadap ROA dan ROE, dan Intellectual capital berpengaruh positif dan signifikan terhadap ROA dan ROE. Kata kunci: Pengungkapan Sustainability, Frekuensi rapat dewan komisaris, kepemilikan institusional, intellectual capital, Return on Assets, Return on Equity.

Item Type:	Thesis (S2)
Call Number CD:	CD/555. 22 001
NIM/NIDN Creators:	55519120001
Uncontrolled Keywords:	Pengungkapan Sustainability, Frekuensi rapat dewan komisaris, kepemilikan institusional, intellectual capital, Return on Assets, Return on Equity.
Subjects:	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 > 657.4 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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis
Divisions:	Pascasarjana > Magister Akuntansi
Depositing User:	Dede Muksin Lubis
Date Deposited:	16 Jun 2022 08:11
Last Modified:	16 Jun 2022 08:11
URI:	http://repository.mercubuana.ac.id/id/eprint/63524

Actions (login required)

View Item