scholarly journals Good Corporate Governance dan Intellectual Capital sebagai Determinan Nilai Perusahaan

2021 ◽  
Vol 10 (1) ◽  
pp. 61
Author(s):  
Indri Kartika ◽  
Eka Dwi Payana
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Good Corporate Governance

scholarly journals ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT (Studi Pada Perbankan Yang Listed di Bursa Negara ASEAN Tahun 2015-2016)

2019 ◽  
Vol 19 (1) ◽  
pp. 14-37
Author(s):  
Erwindiawan ,
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Banking Sector ◽  
Control Variable ◽  
Variable Size ◽  
Good Corporate Governance ◽  
Response Coefficient ◽  
Independent Variable ◽  
Spss Software

This study aims to determine the effect of Good Corporate Governance and Intellectual Capital Disclosure as independent variable on Earning Response Coefficient as dependent variable with control variable Size, Leverage and Growth.The populations in this research were banking sector companies in ASEAN (Indonesia, Singapura, Malaysia, Thailand and Philipine) and ASEAN CG Scorecard assesment in the period 2015-2016. By using purpose sampling method obtained 73 sample. The method used in this study is causal research methods and from 73 banking companies are used as the samples of this study with the specified criteria. The statistical method being used is multiple linear regression with SPSS software. The result shows that : 1) Good corporate governance has effect on Earning Response Coefficient, 2) Intellectual Capital Disclosure has effect on Earning Response Coefficient.

scholarly journals The Effect of Intellectual Capital and Good Corporate Governance on Company Value Mediated by Competitive Advantage

2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Selvia Roos Ana ◽  
Agung Budi Sulistiyo ◽  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Firm Value ◽  
Capital Good ◽  
Company Value ◽  
Good Corporate Governance ◽  
The Relationship ◽  
A Company

Abstract:  This study examines the effect of the relationship between intellectual capital, good corporate governance, and firm value by using competitive advantage as mediation. Design/methodology/approach :  This study uses a sample of companies registered in CGPI during the 2014-2018 period. Data analysis using regression and path analysis.Research findings :  The research results show that the creation of a competitive advantage is inseparable from the role of intellectual capital and good corporate governance. In addition, competitive advantage is able to increase firm value but unfortunately it is not able to mediate company value.Theoretical contribution/ Originality :  This study uses M-VAIC to measure intellectual capital where in this measurement there is additional relational capital, and the use of competitive advantage as a mediating variable.Practitioner/Policy implication : This study proves the resourced-based theory which states that a company can win the competition by having a competitive advantage so that in the end it can increase firm value.Research limitation/Implication:  This study only includes CGPI listed companies as the research sample. In addition, the independent variables used are limited to intellectual capital and good corporate governance. Keywords:  intellectual capital, good corporate governance, competitive advantage, company value

scholarly journals PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
pp. 1-17
Author(s):  
Afni Eliana Saragih ◽  
Uci Trisnawaty Sihombing
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Annual Report ◽  
Capital Good ◽  
Good Corporate Governance

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital, good corporate governance, dn ukuran perusahaan terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Data yang digunakan adalah data sekunder dengan tehnik dokumentasi yang diperoleh melalui annual report yang dipublikasikan di Bursa Efek Indonesia.. Teknik analisis yang digunakan adalah Analisis Regresi Berganda. Hasil uji secara parsial (uji t) menunjukkan intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan, good corporate governance berpengaruh positif dan signifikan terhadap kinerja keuangan, dan ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Hasil uji secara simultan (uji F) menunjukkan bahwa variabel intellectual capital, good corporate governance, dan ukuran perusahaan secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja keuangan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI).

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 Intellectual Capital terhadap Kinerja Keuangan dengan Good Corpoprate Governance sebagai Variabel Mediasi

2021 ◽  
Vol 17 (2) ◽  
pp. 353-372
Author(s):  
Set Asmapane ◽  
Annisa Abubakar Lahjie ◽  
Muhammad Ikbal ◽  
Zulfie Nur Risqi ◽  
Hartojo Fellisia Ersa
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Added Value ◽  
Manufacturing Companies ◽  
Essential Information ◽  
Performance Variable ◽  
Good Corporate Governance ◽  
A Company

The emergence of a "new economy", which is principally driven by developments in information technology and science, has also sparked a growing interest in intellectual capital. One area that has attracted the attention of both academics and practitioners is the use of IC as an instrument to determine company value. management and reporting systems that have been established so far have continually lost their relevance because they are unable to provide essential information for executives to manage knowledge-based processes. Reporting on intellectual capital owned will be an added value for a company. So that reporting on intellectual capital will have an impact on improving financial performance. The implementation of Good Corporate Governance (GCG) is one of the governance systems considered to be able to provide changes for the company, so that the implementation of GCG is expected to have an impact on the wider disclosure of intellectual capital owned by a company and will have an impact on the better company performance. This research was conducted using a sample of manufacturing companies listed on the Jakarta Stock Exchange with a three-year research period, 2017 to 2019, with a sample size of 65 manufacturing companies and in analyzing the existing data, the SmartPLS tool was used. The results showed that the Intellectual Capital variable had a positive and significant influence on the company's financial performance variable, and the Good Corporate Governance variable did not have the effect to mediate the relationship between the Intellectual Capital variable and the Financial Performance variable. Keywords: Financial Performance, Intellectual Capital, Gcg

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