Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan
Keywords:
Intellectual Capital, Good Corporate Governance, Financial Performance, Independent Board Of Commissioners, Audit Committee, Institutional Ownership, And Return On EquityAbstract
This study aims to examine the effect of intellectual capital and good corporate governance on the financial performance of banking companies listed on the IDX for the 2018-2021 period. So that the research variables consist of 4 (four) independent variables, namely intellectual capital (X1), independent board of commissioners (X2), audit committee (X3). Institutional ownership (X4) and the dependent variable is Return on equity (Y). The population of this study are banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period. Samples were taken using purposive sampling. The type of data used in this research is quantitative data. The data analysis method used in this study is a method of multiple linear regression statistical analysis. The results of this study indicate that Intellectual Capital (X1) has no significant effect on Company Performance proxied by Return on Equity, Independent Board of Commissioners (X2) has no significant effect on Company Performance proxied by Return on Equity, Audit Committee (X3) has no significant effect on Company Performance proxied by Return on Equity, and Independent Ownership (X4) has no significant effect on Company Performance proxied by Return on Equity. The results of this study also show that the independent variables (Intellectual Capital, Independent Board of Commissioners, Audit Committee, and Independent Ownership) are 0.6%. While the remaining 99.4% the quality of financial performance is influenced by other variables.
References
Aprianingsih, A. & Yushita, A. N. (2016), Pengaruh penerapan Good Corporate Governance, Struktur Kepemilikan, dan Ukuran Perusahaan terhadap Kinerja Keuangan Perbankan. 2 Jurnal Profita Edisi 4 Tahun 2016
Asih, S. C., & Septiani, A. (2018). Pengaruh Audit Internal, Intellectual Capital, dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2016. Diponogoro Journal Of Accounting, 7(2), 1-10.
Badawi, A. (2018). Pengaruh Good Corporate Governance dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Pada Perbankan Indonesia Studi Empiris di Bursa Efek Indonesia Periode 2015-2017. Jurnal JDM, 1(2), 74-86.
Candradewi, I., & Sedana, I. B. P. (2016) Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Dewan Komisaris Independen terhadap Kinerja keuangan. E-Jurnal Manajemen Unud, Vol. 5, No. 5, 2016: 3163 - 3190
Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Badan Penerbit Universitas Diponegoro.
Khairuni, R., Zahara, & Santi, E. (2019). Pengaruh Intellectual Capital Dan Mekanisme Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2017. Akuntansi Dan Manajemen, 14(1), 58–81.
Pratama, R. A., & Ardini, L. (2022). Pengaruh Good Corporate Governance dan Intellectual Capital Terhadap Kinerja Keuangan Studi Empiris dari Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ilmu dan Riset Akuntansi, 11(3)
Priyantini, T. W. (2017). Analisis Pengaruh Intellectual Capital dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2016. Skripsi, Universitas Islam Indonesia Yogyakarta.
Saragih, A. E., & Sihombing, U. W. (2021). Pengaruh Intellectual Capital, Good Corporate Governance, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia.JRAK, 7(1), 1-17.
Simamora, S. R. R., & Sembiring, E. R. (2018). Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015. JRAK, 4(1), 111–136.
Sugiyono. (2015). METODE PENELITIAN KUANTITATIF, KUALITATIF, DAN R&D. ALFABETA.
Suharti, E. A., & Priyadi, M. P. (2020). Pengaruh Audit Internal, Intellectual Capital, dan Good Corporate Governance Terhadap Kinerja Keuangan. Jurnal Ilmu dan Riset Akuntansi, 9(2)
Widyaningrum, A. (2014). Pengaruh Audit Intrenal, Intellectual Capital, dan Good Corporate terhadap Kinerja Keuangan dan Perusahaan Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2013. Skripsi, Universitas Negeri Yogyakarta.
Yulianingtyas, D. & Andayani (2016), Pengaruh Corporate Social Responsibility dan Good Corporate Governance terhadap Kinerja Keuangan. Jurnal Ilmu dan Riset Manajemen : Volume 5, Nomor 10, Oktober 2016
