DAMPAK GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2014 sd 2018)

GIRSANG, RELIGIOUS (2020) DAMPAK GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Kasus Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2014 sd 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the impact of good corporate governance, intellectual capital and leverage on the financial performance of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX). As a state-owned company, BUMN is one of the sources of non-tax state revenue, so it is expected that financial performance must be good. The sample in this study are state-owned companies listed on the Indonesia Stock Exchange (IDX) for the period 2014 to 2018. The sampling technique uses purposive sampling. The data analysis method is multiple linear regression. The results of the study found the independent variables of good corporate governance, intellectual capital and leverage simultaneously influence the dependent variable of financial performance. Partially, managerial ownership, independent board of commissioners and VAIC ™ have a positive effect on ROA, while institutional ownership and DAR have a negative impact on ROA. Keywords: GCG, intellectual capital, leverage, financial performance Penelitian ini bertujuan untuk menguji dampak dari good corporate governance, intellectual capital dan leverage terhadap kinerja keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI). Sebagai perusahaan milik negara, BUMN merupakan salah satu sumber pendapatan negara bukan pajak sehingga diharapkan kinerja keuangannya harus baik. Sampel pada penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2014 sd tahun 2018. Teknik pengambilan sample menggunakan purposive sampling. Metode analisis data adalah regresi linear berganda. Hasil dari penelitian menemukan variabel independen good corporate governance, intellectual capital dan leverage secara simultan berpengaruh terhadap variabel dependen kinerja keuangan. Secara parsial, kepemilikan manajerial, dewan komisaris independen dan VAIC™ berdampak positif terhadap ROA, sedangkan kepemilikan institusional dan DAR berdampak negative terhadap ROA. Kata kunci: GCG, intelectual capital, leverage, kinerja keuangan

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