scholarly journals Examining the effect of diversification, corporate governance and intellectual capital on sustainability performance

2021 ◽  
Vol 10 (2) ◽  
pp. 12-20
Author(s):  
Nurul Fajriyanti ◽  
Eko Ganis Sukoharsono ◽  
Noval Abid
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Secondary Data ◽  
Annual Reports ◽  
Sustainability Performance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine and analyze the effect of diversification, corporate governance and intellectual capital on sustainability performance, either directly or indirectly, by involving financial performance as a mediating variable. This study uses secondary data on Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority from 2011 - 2018, with a sample size of 10 Islamic banks that meet the criteria using the purposive sampling method so that 80 observations are obtained. Data is obtained from annual reports, sustainability reports, and reports on the implementation of good corporate governance. The data analysis technique used SEM-PLS with the help of WarpPLS 7.0 software. The results of the study provide empirical evidence that both the quality and quantity of corporate governance, intellectual capital and financial performance have a positive effect on sustainability performance.

scholarly journals Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

2020 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Putu Rima Jayantari ◽  
A.A. Ngurah Eddy Supriyadinata Gorda
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
T Test ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

scholarly journals The influence of intellectual capital, good corporate governance and accounting conservatism on company’s financial performance

2021 ◽  
Vol 3 (1) ◽  
pp. 1-26
Author(s):  
Rika Regina
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Capital Good ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Performance Study ◽  
Insignificant Effect ◽  
Good Corporate Governance

Purpose - This research aimed to determine the effect of intellectual capital, good corporate governance (board of commissioners, independent commissioners and managerial ownership) and accounting conservatism on company financial performance (study of companies listed on the Jakarta Islamic Index (JII) in 2017-2019).Method - The population in this research was 42 companies registered in JII 2017-2019. Purposive sampling method was used for sample selection and 16 companies were selected. This research used secondary data with multiple regression model data analysis.Result - The results of this research stated that intellectual capital had a positive and significant effect on the company's financial performance. Good corporate governance as measured by the board of commissioners, independent commissioners and managerial ownership had a negative but insignificant effect on the company's financial performance, and accounting conservatism had a positive but insignificant effect on the company's financial performance.Implication - Companies registered in JII are advised to improve the financial performance of their companies, especially those listed in 2017-2019.Originality - The secondary data sources used in this research were obtained from the official website of the Indonesia Stock Exchange (BEI), namely www.idx.co.id.

scholarly journals Intellectual Capital and Good Corporate Governance Determinants of Financial Performance

2021 ◽  
Vol 1 (2) ◽  
pp. 205-214
Author(s):  
Herman Wijaya ◽  
Denny Kurnia ◽  
Kodriyah Kodriyah
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Secondary Data ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Good Corporate Governance

The purpose of this study was to examine the effect of intellectual capital and good corporate governance on company performance. The population in this study were companies listed in the Jakarta Islamic Index during the 2016 – 2019 period. The sampling technique in this study used a purposive sampling technique. This causality research method was analyzed using multiple regression. The data collection method used is the secondary data documentation method, and tested using Partial Least Square (PLS-SEM). The result of this research is that there is an influence between Intellectual Capital on financial performance. The results of corporate governance proxied by the Board of Directors have a significant effect, but the Board of Commissioners and the Audit Committee have no effect on the Company's Financial Performance.

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan

2020 ◽  
Vol 30 (9) ◽  
pp. 2366
Author(s):  
I Gusti Ngurah Gede Bali Sakhya Prawira ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Savings And Loan ◽  
Performance Principles ◽  
Positive Effect

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.

scholarly journals Pengaruh Transparancy, Accountability, Responsibility, Independency, dan Fairness Pada Kinerja Keuangan Lembaga Perkreditan Desa

2018 ◽  
pp. 1305
Author(s):  
Made Oka Candra Andreana ◽  
I Gde Ary Wirajaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Corporate Management ◽  
Business Organization ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Know How ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

 ABSTRAK Lembaga Perkreditan Desa (LPD) harus melaksanakan tata kelolanya dengan baik untuk dapat mencapai tujuan yang diharapkan. Salah satu hal yang dapat dilaksanakan untuk tercapainya tata kelola LPD yang baik adalah diterapkannya Good Corporate Governance (GCG). Prinsip transparancy, accountability, responsibility, independency, dan fairness merupakan kelima prinsip dari Good Corporate Governance tentang bagaimana mengelola suatu organisasi bisnis dengan baik. Penelitian ini bertujuan untuk dapat mengetahui bagaimana pengaruh prinsip transparancy, accountability, responsibility, independency, dan fairness pada kinerja keuangan yang diukur dengan return on assets (ROA) pada LPD yang ada di Kabupaten Klungkung. Metode pengumpulan data dalam penelitian ini menggunakan metode survei dengan teknik kuisioner dan dokumentasi. Populasi dalam penelitian ini adalah 107 LPD dan digunakan sebanyak 55 LPD sebagai sampel. Setiap LPD diambil 2 responden yaitu kepala LPD dan kepala badan pengawas LPD sehingga jumlah responden sebanyak 110 responden.  Metode penentuan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini yaitu analisis regresi berganda dengan SPSS. Berdasarkan hasil pengujian hipotesis didapatkan hasil bahwa prinsip transparancy, accountability, responsibility, independency, dan fairness berpengaruh positif terhadap kinerja keuangan LPD di Kabupaten Klungkung. Kata Kunci: good corporate governance, lembaga perkreditan desa, kinerja keuangan, return on assets ABSTRACT Lembaga Perkreditan Desa (LPD) must implement the management well in order to achieve the expected goals. One of the things that can be done to achieve good corporate management is the implementation of Good Corporate Governance (GCG). The principles of transparency, accountability, responsibility, independency, and fairness are the five principles of Good Corporate Governance on how to manage a business organization well. This research aimed to know how the influence of transparency principle, accountability, responsibility, independency, and fairness on financial performance as measured by return on assets (ROA) in LPD that existing in Klungkung regency. Methods of data collection used in this research were questionnaire and documentation techniques. The population of this research was 107 LPD and the researcher only used 55 LPD as the sample. Each LPD was taken 2 respondents such as the head of LPD and the head of supervisor in LPD itself. The method that used in determining the sample was purposive sampling. Data analysis technique in this research was multiple regression analysis with SPSS. Based on the results of hypothesis testing, it is found that the principle of transparency, accountability, responsibility, independency, and fairness have a positive effect on financial performance of LPD in Klungkung Regency. Keywords: good corporate governance, lembaga perkreditan desa, financial perfomances, return on assets

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN

2019 ◽  
Vol 6 (2) ◽  
pp. 215 ◽  
Author(s):  
Vio Landion ◽  
Hexana Sri Lastanti
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Market Value ◽  
Positive Influence ◽  
Annual Reports ◽  
Analysis Technique ◽  
Company Reputation

<p><em>The purpose of this study is to analyze the influence of intellectual capital on financial performance, corporate market value and company reputation. The population of this study is banking companies listed on the Stock Exchange in 2015 - 2017. The sample in this study were 31 companies using the nonprobability sampling method. The analysis technique in this study is multiple regression analysis using SPSS. The types of data in this study are secondary data in the form of annual reports on the Indonesia Stock Exchange website www.idx.co.id in 2015-2017. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the market value of the company.</em> <em></em></p>

scholarly journals PENGARUH KOMPOSISI PENGELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia)

2020 ◽  
Vol 10 (1) ◽  
pp. 73
Author(s):  
Meyzia Irestia Putri ◽  
Mujino Mujino ◽  
Risal Rinofah
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
The Board Of Directors

This study aims to examine the effect of the composition of company managers on financial performance. The composition of the company management is proxied by using the number of independent commissioners, the board of commissioners, and the board of directors. The company's financial performance is measured by profitability ratios, namely Return On Investment (ROI). The population in this study are companies that are included in the State Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2010-2018.The sample selection technique used purposive sampling method. Based on the criteria that have been determined, 8 companies chosen as sample. The type of data used are secondary data in the form of annual reports and financial statements. Data analysis technique used multiple linear regression analysis.The results of this study showed that simultaneously, independent commissioner, board of commissioner, and board of directors have a significant effect on ROI. Partially, independent commissioner, audit committee, board of commissioner, and board of directors has positive and significant effect on ROI. While another Good Corporate Governance proxy, which are the audit committee and board of directors  have a positive effect but not significant on ROI.

scholarly journals Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa

2020 ◽  
Vol 30 (9) ◽  
pp. 2281
Author(s):  
I Dewa Gede Dharma Suputra ◽  
Ni Luh Putu Hendrayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Sampling Methods ◽  
Supervisory Board ◽  
Significant Positive Effect ◽  
Credit Institution ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase. Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.

scholarly journals PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN ASING, DAN STRUKTUR MODAL TERHADAP PROFITABILITAS

2021 ◽  
Vol 16 (2) ◽  
pp. 283
Author(s):  
Syiva Widichesty ◽  
Abubakar Arief
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Stock Exchange ◽  
Secondary Data ◽  
Foreign Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Equity Ratio

<p><em>At this time, as desired by stakeholders, the company's profitability is not only influenced by financial performance, but also other non-financial performance which can be measured through intellectual capital.</em><em> Thus s</em><em>tudy aims to analyze the effect of intellectual capital, foreign ownership, and capital structure on profitability. In this study, capital structure was measured in debt to equity ratio (DER) and profitability as a return on assets (ROA). The study used a sample of non-financial services companies listed in the Indonesian Stock Exchange for 2015-2019. Data samples were determined by using a purposive sampling method. The study conduct 95 observation of 19 samples of the companies. The type of data used is the secondary data with the analysis technique using the regression data panel on eviews 9. </em><em>The result showed partially that intellectual capital has a significant positive effect on ROA, while foreign ownership has a significant negative effect on Profitability but capital structure has no effect on profitability.</em></p>

scholarly journals Sustainable business Islamic banks in Indonesia

Accounting ◽  
2021 ◽  
pp. 299-310
Author(s):  
Indra Siswanti ◽  
Yohanes Fery Cahaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Partial Least Square ◽  
Least Square ◽  
Annual Reports ◽  
Company Size ◽  
Islamic Banks ◽  
Sustainable Business

The purpose of this study is to create a sustainable business model of Islamic banks in Indonesia through financial and non-financial aspects with financial performance as a mediate variable. The study uses quantitative approach by collecting secondary data of Islamic Banks from financial statements and annual reports over the period 2010-2018. The population of this study is 9 (nine) Islamic banks and the sample of research uses the census method. Data processing methods uses Partial Least Square. The results of the study stated that corporate governance has a significant effect on financial performance, intellectual capital has a significant effect on financial performance and company size has a significant effect on financial performance, but corporate governance has no effect on sustainable business. In addition, intellectual capital has a significant effect on sustainable business but company size has no effect on sustainable business. Moreover, financial performance has a significant effect on sustainable business, financial performance mediated the effect of corporate governance on sustainable business, financial performance partially mediated the effect of intellectual capital on sustainable business and financial performance mediated the effect of company size on sustainable business.

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