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 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 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, 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 Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening

2020 ◽  
Vol 30 (7) ◽  
pp. 1857
Author(s):  
Cahya Suryani ◽  
Lilik Handajani ◽  
Lukman Effendy
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Capital Good ◽  
Financial Statements ◽  
Audit Committees ◽  
Company Value ◽  
Good Corporate Governance ◽  
Tangible Assets

This study aims to analyze the factors that affect Company Value by using profitability as an Intervening Variable. The research data was obtained from the annual financial statements of the banking sub-sector companies listed on the Indonesia Stock Exchange in 2016 to 2018. Data analysis used path analysis techniques. The analysis shows that the intellectual capital variable measured by VAICTM has no effect on profitability that is proxied by ROE and the value of the company is measured using the total amount of assets, this is because there are still many companies that do not pay attention to intellectual capial on their companies, companies tend to pay more attention tangible assets while Good corporate governance which is proxied by the number of audit committees only has a significant effect on firm value while profitability (ROE) has a significant effect on firm value. Keywords: Company Value; Profitability; Intellectual Capital; Good Corporate Governance.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

scholarly journals The Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019

2021 ◽  
pp. 1-10
Author(s):  
Indrayati Dra., Ak., MSA., CA ◽  
Erlin Melani, SE., Ak., MSA., CA ◽  
Slamet Slamet
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Ownership Concentration ◽  
Concentration Variable ◽  
External Auditor ◽  
Positive Effect

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

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 ANALISIS PERBANDINGAN GOOD CORPORATE GOVERNANCE BAZNAS DAN LAZNAS

2019 ◽  
Vol 9 (2) ◽  
pp. 97-110
Author(s):  
Sri Wahjuni Latifah ◽  
Siska Aprilia ◽  
Dhaniel Syam
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Hypothesis Testing ◽  
Annual Report ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique

Abstrak Penelitian ini bertujuan untuk menganalisis perbandingan Good Corporate Governance ( Badan Amil Zakat nasional)  dan Laznas(Lembaga Amil Zakat Nasiona. Sampel penelitian ini sebanyak delapan belas(18) Baznas dan Laznas di Jawa Timur. Jenis dan sumber data diperoleh dari laporan tahunan badan atau lembaga amil zakat nasional di Jawa Timur tahun 2016-2017 yang diterbitkan di website resmi pid.baznas.go.id. Data dianalisis dengan beberapa tahap, yaitu melakukan content analysis dan  dilakukan uji hipotesis dengan Mann Whitney U Test. Hasil penelitian menunjukkan  uji Mann Whitney U Test sebesar 0.003,  dengan demikian terdapat perbedaan yang signifikan terhadap penerapan GCG Baznas dengan Laznas. Baznas lebih baik dalam menerapkan good corporate governance dibandingkan pada Laznas.Kata Kunci: Baznas, Laznas, Good Corporate Governance.AbstractThis study aims to compare the good corporate governance of the Baznas(Amil Zakat Agency) and Laznas(the National Amil Zakat Institution). The samples used in this study were 18 Amil Zakat Bodies and Amil Zakat Institutions. The types and sources of data are obtained from the annual report of the national amil zakat agency or institution in East Java for 2016-2017 which is published  on the official website of pid.baznas.go.id. The analysis technique in this study was to conduct content analysis, then carried out hypothesis testing with the Mann Whitney U Test. The Mann Whitney U Test results of 0.003 , which means there are significant differences. Based on the results of the study, the authors can conclude that there are differences in the application of good corporate governance at the Baznas with Laznas. The Baznas is better at implementing good corporate governance than at the Laznas.Keywords: Baznas, Laznas, Good Corporate Governance.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH

2015 ◽  
Vol 10 (2) ◽  
pp. 109
Author(s):  
Nur Hisamuddin ◽  
M. Yayang Tirta K
Keyword(s):  
Corporate Governance ◽  
Agency Theory ◽  
Annual Report ◽  
Purposive Sampling ◽  
Good Corporate Governance

Munculnya Konsep Good Corporate Governance (GCG) didasarkan pada agency theory yang mengharapkan adanya keterbukaan informasi sehingga konflik kepentingan antara agen dengan principal dapat diminimalisir. Konflik kepentingan dapat terjadi pada setiap perusahaan termasuk perbankan syariah. Keadaan ini disadari oleh Bank Indonesia yang kemudian mewajibkan penerapan prinsip GCG dalam peraturan Bank Indonesia yaitu PBI No. 8/4/PBI/2006.Tujuan penelitian ini adalah menguji bagaimana pengaruh GCG terhadap kinerja keuangan Bank Umum Syariah. Penelitian menggunakan data sekunder berupa laporan tahunan (annual report) dan laporan good corporate governance (GCG) bank umum syariah periode 2008-2010. Populasi dalam penelitian ini adalah seluruh bank umum syariah menurut Direktori Perbankan Indonesia. Sedangkan jumlah sampel berdasar purposive sampling yaitu bank umum syariah yang mempublikasikan laporan keuangan, laporan tahunan ( annual report ) dan laporan GCG selama periode 2008 sampai dengan 2010 diperoleh sebnyak 17 perusahaan. Alat analisi yang digunakan sebagai pengujian hipotesis adalah PLS. Hasil penelitian menunjukkan bahwa GCG berpengaruh terhadap kinerja keuangan yang diproksikan dengan ROA dan ROE. Ini menunjukkan bahwa penerapan GCG oleh BI pada bank umum dapat mengurangi konflik kepentingan yang terjadi dan menumbuhkan kinerja perbankan syariah khususnya dengan harapan dapat menarik investor untuk meningkatkan investasinya. Kata kunci: Good Corporate Governance, kinerja keuangan, ROA, ROE, dan Bank Syariah.

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