ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur laba sub sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia 2014 - 2018)

NURMAWAN, DENNY (2020) ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Manufaktur laba sub sektor Industri Dasar dan Kimia Yang Terdaftar Di Bursa Efek Indonesia 2014 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of good corporate governance, intellectual capital, and company size on financial performance as measured by return on equity (ROE). Good Corporate Governance in this research is proxied by managerial ownership, independent commissioners and audit committees. Intellectual capital is measured by the value added intellectual coefficient (VAIC) and company size is measured by the logarithm of total assets (SIZE). The population used is the manufacturing companies sub-sectors of basic industries and chemicals listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. The sample used in this study were 23 companies that were selected using the purposive sampling method. This research was conducted using a quantitative descriptive approach. Analysis of the data used in this study is multiple linear regression models. Partial research results (t test) indicate that managerial ownership, independent commissioners and intellectual capital have a positive effect on financial performance, while the audit committee and company size have no effect on financial performance. While the results of simultaneous research (test f) show that managerial ownership, independent commissioners, audit committees, intellectual capital and company size affect financial performance Keywords: good corporate governance, intellectual capital, company size, financial performance Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, intellectual capital, dan ukuran perusahaan terhadap kinerja keuangan yang diukur dengan return on equity (ROE). Good Corporate Governance dalam penelitian ini diproksikan dengan kepemilikan manajerial, komisaris independen dan komite audit. Intellectual capital diukur dengan value added intellectual coefficient (VAIC) dan ukuran perusahaan diukur dengan logaritma total aset (SIZE). Populasi yang digunakan adalah perusahaan manufaktur sub sektor industri dasar dan kimia yang terdaftar di Bursa efek Indonesia (BEI) tahun 2014 – 2018. Sampel yang digunakan pada penelitian ini adalah 23 perusahaan yang telah diseleksi menggunakan metode purposive sampling. Penelitian ini dilakukan dengan menggunakan pendekatan deskriptif kuantitatif. Analisis data yang digunakan penelitian ini adalah model regresi linear berganda. Hasil penelitian secara parsial ( uji t ) menunjukkan bahwa kepemilikan manajerial, komisaris independen dan intellectual capital berpengaruh positif terhadap kinerja keuangan, sedangkan komite audit dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan. Sementara hasil penelitian secara simultan ( uji f ) menunjukkan bahwa kepemilikan manajerial, komisaris independen, komite audit, intellectual capital dan ukuran perusahaan berpengaruh terhadap kinerja keuangan Kata Kunci : good corporate governance, intellectual capital, ukuran perusahaan, kinerja keuangan

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 129
NIM/NIDN Creators: 43216110322
Uncontrolled Keywords: good corporate governance, intellectual capital, ukuran perusahaan, kinerja keuangan
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 > 657.3 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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 14 Feb 2022 11:15
Last Modified: 14 Feb 2022 11:15
URI: http://repository.mercubuana.ac.id/id/eprint/56025

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