Intellectual Capital, Corporate Governance dan Pengaruhnya Pada Kinerja Perusahaan
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Abstract
Tujuan penelitian ini untuk melihat pengaruh intellectual capital dan corporate governance terhadap kinerja perusahaan. Penelitian ini merupakan bentuk penelitian eksplanatori yang menggunakan perusahaan manufaktur yang terdaftar di BEI sebagai objek penelitian. Penelitian ini menggunakan pendekatan Partial Least Square di mana setiap variabel dalam penelitian ini merupakan variabel laten. Muatan untuk intellectual capital terdiri atas human capital, structural capital dan customer capital. Muatan untuk corporate governance tersusun atas kepemilikan institusional, kepemilikian manajerial, proporsi dewan komisaris dan komite audit independen. Sementara itu, untuk kinerja perusahaan terdiri atas return on net asset, asset turn over, return on equity dan tobin's q. Hasil penelitian menunjukkan bahwa intellectual capital memiliki pengaruh signifikan terhadap kinerja perusahaan. Sementara, corporate governance tidak menunjukkan pengaruh signifikan terhadap kinerja perusahaan.
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Lestari Sukartiningsih, L. (2018). Intellectual Capital, Corporate Governance dan Pengaruhnya Pada Kinerja Perusahaan. Akubis: Jurnal Akuntansi Dan Bisnis, 3(02), 61–71. https://doi.org/10.37832/akubis.v3i02.47
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References
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Ulum, I., Ghozali, I., & Chariri, A. (2008). Intellectual Capital Dan Kinerja Keuangan Perusahaan; Suatu Analisis Dengan Pendekatan Partial Least Squares. Jurnal Akuntansi & Investasi, 9(2), 138–158.
Wijaya, S. P. (2012). Pengaruh Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Farmasi di BEI. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 18–23.
Arifin, J. (2016). Corporate Governance and Intellectual Capital on Firm Value of Banking Sector Companies Listed at Indonesia Stock Exchange in Period 2008-2012. Journal of Administrative Sciences and Policy Studies, 4(1), 61–82. https://doi.org/10.15640/jasps.v4n1a4
Darwis, Herman. (2009). Corporate Governance terhadap Kinerja Perusahaan. Jurnal Keuangan dan Perbankan, 13(3), 418-430 Earnest, D. F., & Sofian, S. (2013). The Mediating Role of Corporate Governance on Intellectual Capital and Corporate Performance. Journal of Economics, Business and Management, 1(4), 339–342. https://doi.org/10.7763/JOEBM.2013.V1.73
Ghozali, Imam. 2014. Structural Equation Modeling Metode Alternatif dengan Partial Least Square (Vol. 4). Semarang: Badan Penerbit Universitas Diponegoro. Ghozali, Imam. 2016. Aplikasi Analisis Multivariate dengan Program IBM SPSS 23: Badan Penerbit Universitas Diponegoro.
Jensen, Michael C, & William H Meckling. 1979. Theory of The Firm: Managerial Behavior, Agency Costs, And Ownership Structure. Kamath, G. B. (2015). Impact of Intellectual Capital on Financial Performance and Market Valuation of Firms in India. International Letters of Social and Humanistic Sciences, 48(1997), 107–122. https://doi.org/10.18052/www.scipress.com/ILSHS.48.107
Latan, Henky, & Imam Ghozali. 2015. Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 Untuk Penelitian Empiris. Semarang: Badan Penerbit Universitas Diponegoro.
Nuswandari, C. (2009). Pengaruh Corporate Governance Index Terhadap Kinerja Perusahaan Pada Perushaan yang Terdaftar di Bursa Efek Indonesia. Bisnis Dan Ekonomi, 16(2), 70–84.
Paul, G. D., Catherine Ebelechukwu, E., & Yakubu, S. (2015). Impact of Corporate Governance on Financial Performance of Microfinance Banks in North Central Nigeria. International Journal of Humanities Social Sciences and Education, 2(1), 153–170. https://doi.org/10.5901/mjss.2014.v5n15p93
Prantama, A. N., Suhadak, & Topowijono. (2015). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan. Jurnal Administrasi Bisnis, 1(2), 1–6.
Santosa, S. (2012). Pengaruh Modal Intelektual dan Pengungkapannya Terhadap Kinerja Perusahaan. Jurnal Akuntansi Dan Keuangan, 14(1), 16–31. https://doi.org/10.18196/JAI-2015.0035
Selvi Meliza Salim dan Golrida Karyawati. (2013). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan. Journal of Business and Entrepreneurship, 1(2), 74–91.
Ulum, I., Ghozali, I., & Chariri, A. (2008). Intellectual Capital Dan Kinerja Keuangan Perusahaan; Suatu Analisis Dengan Pendekatan Partial Least Squares. Jurnal Akuntansi & Investasi, 9(2), 138–158.
Wijaya, S. P. (2012). Pengaruh Intellectual Capital Terhadap Profitabilitas Pada Perusahaan Farmasi di BEI. Jurnal Ilmiah Mahasiswa Akuntansi, 1(4), 18–23.