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 PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BEI

2019 ◽  
Author(s):  
Andrani Dwi Putri
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Board Of Directors ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Sample Type ◽  
Insignificant Effect ◽  
Good Corporate Governance ◽  
Economic Slowdown

Economic slowdown is also contained in the problem that occurred inbanking companies is about the depressed problem loans, so the profit of largebanks plummeted. This study aims to determine the board of commissioners,board of directors, and institutional ownership of the financial performance of thecompany. The sample used is financial sector company in year 20012-2016 byusing technique of perposive sampling with amount of 30 sample. Type of dataused is secondary data obtained from Hypothesis in this study was tested using regression of penel data. The result of hypothesis testing shows that institutional ownership has positive and insignificant effect, independent board ofcommissioner has a negative but significant effect to company's financial performance (ROA). leveragr has a negative and significant effect on ROA.

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 Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan

2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Citra Rosafitri
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Managerial Ownership ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Determine Effect

This study aims to determine effect of Good corporate governance, corporate social respinsibility dan intellectual capitalon the financial performance proxied Return on Asset and Return on Equity of companies listed on the Indonesian Stock Exchange.This research method used in this study is a quantitative method to test the assumption of calssical analysis techniques and double linear regresion testing. A sample size of  64 is comprised of 16 companies that meet the criteria specified through purposive sampling.The result of this studi indicate that Good corporate governance consist of institusional ownership, managerial ownership and independent director has no effect on financial performance proxied by Return on Asset and Return on Equity. Corporate social responsibility has effect the Return on Asset and Return on Equity. An than the Intellectual capital consist of VA has effect the Return on asset, and VACA,VAHU, STVA has no effect of Return on Asset, the second proxcied financial performance of Intellectual capital has no effect to Return on Equity. And as well as Good Corporate governance, Corporae Social Responsibility and intellectual capital simultaneously do effect the Financial performace proxied by Return on Asset an Return on Equity.

scholarly journals Intellectual Capital, Good Corporate Governance, Pengungkapan Corporate Social Responbility dan Kinerja Keuangan Perusahaan

2021 ◽  
Vol 31 (3) ◽  
pp. 635
Author(s):  
Olive Gracely Dumanauw ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Participant Observation ◽  
Capital Good ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Corporate Social

This study was conducted to examine the effect of intellectual capital, good corporate governance and disclosure of corporate social responsibility on the financial performance of companies listed on the Indonesia Stock Exchange for the 2014-2016 period. This research is associative research. The population of this study was 90 companies and was observed during 2014 to 2016. The sampling technique used in this study was purposive sampling. Based on this technique, 30 companies were obtained as samples. The data collection method used in this study is a non-participant observation method. The researcher used multiple linear regression as an analysis technique. Based on the results of the analysis, it can be concluded that Intellectual Capital has no effect on financial performance, good corporate governance and disclosure of corporate social responsibility influences financial performance. Keywords: Intellectual Capital; Good Corporate Governance; Corporate Social Responsibility; Financial Performance.

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 GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BEI

2019 ◽  
Author(s):  
Andrani Dwi Putri ◽  
Aminar Sutra Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Board Of Directors ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Sample Type ◽  
Insignificant Effect ◽  
Good Corporate Governance ◽  
Economic Slowdown

Economic slowdown is also contained in the problem that occurred in banking companies is about the depressed problem loans, so the profit of large banks plummeted. This study aims to determine the board of commissioners, board of directors, and institutional ownership of the financial performance of the company. The sample used is financial sector company in year 20012-2016 by using technique of perposive sampling with amount of 30 sample. Type of data used is secondary data obtained from Hypothesis in this study was tested using regression of penel data. The result of hypothesis testing shows that institutional ownership has positive and insignificant effect, independent board of commissioner has a negative but significant effect to company's financial performance (ROA). leveragr has a negative and significant effect on ROA.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Indriyani Ningsih Sinurat ◽  
Sylvia Christina Daat ◽  
Linda Y. Hutadjulu
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Institutional Ownership ◽  
Physical Capital ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to examine the influence of good corporate governance and intellectual capital to financial performance (financial performance). Corporate governance mechanisms in this research are managerial ownership, institutional ownership, and the proportion of independentcommissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model which has three components (physical capital, human capital and structural capital), and financial performance is measured by return on assets (ROA). Secondary data was used by derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The sampling technique used purposive sampling method with multiple linear regression analysis tools. Prior the regression test, the classical assumption test is done first. The results show that managerial ownership, institutional ownership and independent commissioner's proportion have no effect on financial performance, while intellectual capital has an effect on financial performance. The conclusion of this research is that intellectual capital can be used to improve financial performance if company can measure accurately but corporate governance still not proven can improve company's financial performance.

Pengaruh Intellectual Capital, CSR, dan GCG terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015-2019

2021 ◽  
Vol 4 (2) ◽  
pp. 495-512
Author(s):  
Erni Dwijayanti ◽  
Risal Rinofah ◽  
Pristin Prima Sari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Dependent Variables ◽  
Corporate Social

The purpose of this study is to determine the influence of Intellectual Capital, Corporate Social Responsibility (CSR), and Good Corporate Governance (GCG) on financial performance in manufacturing companies listed on the IDX for the period 2015-2019. The variables used in this study are intellectual capital, corporate social responsibility (CSR), and good corporate governance (GCG) variables as dependent variables, while dependent variables are financial performance. This type of research is descriptive research with a quantitative approach. The subject of this study is a manufacturing company registered with the IDX for the period 2015-2019. Secondary data is obtained from the annual report of 9 companies with purposive sampling. Then the data is analyzed using multiple linear regression techniques. The results of the study with the t test showed that the variable Intellectual Capital (X1) had no significant effect on financial performance (Y) with a significance value of 0.169 > 0.05; Corporate Social Responsibility (X2) variables have a significant effect on financial performance (Y) with a significance value of 0.003 < 0.05; The Good Coporate Government (X3) variable has a significant effect on financial performance (Y) with a significance value of 0.026 < 0.05. Keywords: Intellectual Capital; Corporate Social Responsibility; Good Corporate Governance; Financial Performance

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BEI

2019 ◽  
Author(s):  
Andrani Dwi Putri ◽  
Riri Mayliza
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Board Of Directors ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Sample Type ◽  
Insignificant Effect ◽  
Good Corporate Governance ◽  
Economic Slowdown

Economic slowdown is also contained in the problem that occurred in banking companies is about the depressed problem loans, so the profit of large banks plummeted. This study aims to determine the board of commissioners, board of directors, and institutional ownership of the financial performance of the company. The sample used is financial sector company in year 20012-2016 by using technique of perposive sampling with amount of 30 sample. Type of data used is secondary data obtained from Hypothesis in this study was tested using regression of penel data. The result of hypothesis testing shows that institutional ownership has positive and insignificant effect, independent board of commissioner has a negative but significant effect to company's financial performance (ROA). leveragr has a negative and significant effect on ROA.

Pengaruh Dewan Direksi, Dewan Komisaris Independen. Kepemilikan Manajerial, Kepemilikan Institusional, Dan Dewan Pengawas Syariah Terhadap No Performing Financing (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di OJK Periode 2015-2019)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Yugi Maheswari ES ◽  
Iwan Fakhruddin ◽  
Azmi Fitriati ◽  
Bima Cinintya Pratama
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Commercial Bank ◽  
Financial Services ◽  
Supervisory Board ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Board Of Directors

Tujuan penelitian ini untuk mengetahui pengaruh penerapan Good Corporate Governance (GCG) yang diproksikan oleh dewan direksi, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah terhadap risiko pembayaran yang diukur dengan rasio Non Performing Financing (NPF) pada Bank Umum Syariah. Populasi penelitian adalah Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan. Data yang digunakan adalah data sekunder berupa laporan tahunan Bank Umum Syariah periode 2015-2019. Sampel yang dikumpulkan adalah 14 bank syariah sebayak 70 data. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh negative erhadap NPF. Dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah tidak berpengaruh terhadap NPF.  The purpose of this study is to determine the effect of the implementation of Good Corporate Governance (GCG) which is proxied by the board of directors, the board of independent commissioners, managerial ownership, institutional ownership, and the sharia supervisory board against payment risk as measured by the Non Performing Financing (NPF) ratio at the Bank Sharia General. The study population was a Sharia Commercial Bank Registered at Financial services Authority. The data used was secondary data in the form of reports annual Sharia Commercial Bank for the period 2015-2019. The samples collected were 14 Islamic banks as much as 70 data. The results showed that the board of directors has a negative effect on NPF. Independent board of commissioners, managerial ownership, institutional ownership, and sharia supervisory board have no effect on NPF.

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