PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN
Abstract
This study aims to examine the influence of intellectuall capital and good corporate governance on the company's financial performance in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The approach employed in this study using a sample of 145 companies was purposeful sampling. Return on Asset (ROA) is the dependent variable that is measured using a panel data regression model. Intellectuall capital, institutional ownership, audit committee, independent board of commissioners, and management ownership were the study's independent factors. The test results demonstrate that a companny's financial success is positively impacted by its intellectuall capital. In the meantime, for mining companies listed on the Indonesia Stock Exchange for the 2018–2022 period, good corporate governance, as measured by institutional ownership, the number of audit committees, an independent board of commissioners, and managerial ownership, has no bearing on the company's financial performance. The research's conclusions benefit businesses and investors in real ways. This research can be used as a consideration in applying the variables in this study to help improve company performance and is also expected to help investors in making the right decisions in investing.
References
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http://repository.radenintan.ac.id/6457/1/SKRIPSI.pdf
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https://doi.org/https://doi.org/10.52062/jakd.v14i1.1448
Yateno. (2020). Intellectual Capital Impact Pada Financial Performance Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Fidusia : Jurnal Keuangan Dan Perbankan, 2(2), 69–87. https://doi.org/10.24127/jf.v2i2.455
Yulianingsih, N. M., & Wahyuni, M. A. (2023). Pengaruh Penerapan Green Accounting, Intellectual Capital, Kepemilikan Manajerial Dan Manajemen Laba Terhadap Kinerja Jurnal Akuntansi Profesi, 14(1), 133–146.
https://doi.org/https://doi.org/10.23887/jap.v14i01.53011
Anggraini, F., Seprijon, Y. P., & Rahmi, S. (2020). Pengaruh Intellectual Capital Terhadap Nilai Perusahaan dengan Financial Distress Sebagai Variabel Intevering. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(2). https://doi.org/http://dx.doi.org/10.25105/jipak.v15i2.6263
Anggriani, S., & Nadapdap, J. P. (2023). The Effects of Good Corporate Governance and Earning Management on Company Financial performance ( Case Study of BUMN Companies Registered on the IDX for the 2017-2021 ). 1(1). https://prosiding.p-adri.or.id/index.php/icadri/article/view/26
Asro’i, A., & Ferial, Y. (2013). Penggaruh Corporate Sosial Responsibility, Good Corporate Governance, dan Kepemilikan Bank Terhadap Non Performing LOAN dengan Return On Aset Sebagai Variabel Moderating. 1–22.
https://ejournal.unisba.ac.id/index.php/performa/article/view/3030/1898
Holly, A., & Lukman, L. (2021). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Manajemen Laba Terhadap Kinerja Keuangan. Ajar, 4(01), 64–86. https://doi.org/10.35129/ajar.v4i01.159
Ifantara, H., Indrianasari, N. T., & Ifa, K. (2018). Jurnal Riset Akuntansi Jurnal Riset Akuntansi. Jurnal Riset Akuntansi, 1(1), 44–48.
https://doi.org/10.29303/aksioma.v23i1.297
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm : Managerial Behavior , Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Kusdiyanto, & Kusumaningrum, D. (2015). Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013-2014). Jurnal Managemen Dan Bisnis, 19(2), 161–167. https://journals.ums.ac.id/index.php/benefit/article/view/2315
Kusumardana, R. T., Titisari, K. H., & Rois, D. I. N. (2022). Pengaruh kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap kinerja keuangan. 978–979. https://journal.uniba.ac.id/index.php/PSD/article/view/384
Nasution, J., Hasanah, A. J., Ashillah, W. F., & Siregar, A. A. P. (2022). Good Corporate Governance dan Penerapannya di Indonesia Juliana. Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (JIKEM), 2(2), 2541–2554. https://ummaspul.e-journal.id/JKM/article/download/4414/1726
Nurkholis, M., & Damayanti. (2020). the Effect of Good Corporate Governance on Financial Performance in Lq45 Companies Listed in Indonesian Stock Exchange. Economics and Business Solutions Journal, 4(2), 1.
https://doi.org/http://dx.doi.org/10.26623/ebsj.v4i2.2789
Oktafiani, F., Fatah, A. N., Pratama, B. C., & Innayah, M. N. (2020). Do Intellectual Capital and Corporate Governance Matters On Firm Financial Performance ? INTERNATIONAL CONFERENCE OF BUSINESS, ACCOUNTING AND ECONOMICS, 47–56. https://digitallibrary.ump.ac.id/858/2/6. Full Paper - Felia Oktafiani.pdf
Peković, J., Pavlović, G., & Zdravković, S. (2020). The influence of intellectual capital on financial performance of commercial banks in the Republic of Serbia. Ekonomika, 66(2), 103–111. https://doi.org/10.5937/ekonomika2002103p
Perdani, V. M. (2016). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Studi Empiris Pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2010-2014 [Skripsi Sarjana, Universitas Islam Negeri Maulana Malik Ibrahim Malang]. http://eprints.ums.ac.id/id/eprint/47322
Ratnasari, R. B., Titisari, K. H., & Suhendro. (2016). Pengaruh Value Added Intellectual Capital, GCG, dan Struktur Kepemilikan Terhadap Kinerja Keuangan. Journal of Economic and Economic Education, 4(2), 240–257.
https://publikasiilmiah.ums.ac.id/handle/11617/7161
Rudangga, I. G. N. G., & Sudiarta, G. M. (2022). Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 5(1), 94.
https://doi.org/10.32497/akunbisnis.v5i1.3618
Saragih, A. E., & Sihombing, U. trisnawaty. (2021). Pengaruh Intellectual Capital, Good Corporate Governance, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa efek Indonesia. Jurnal Riset Akuntansi Dan Keuangan, 7(1), 1–17. https://doi.org/:
https://doi.org/10.54367/jrak.v7i1.1133
Selawati, R. (2019). Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index Periode 2012-2016 [Skripsi Sarjana. Universitas Islam Negeri Raden Intan Lampung]. In Raden Intan Repository.
http://repository.radenintan.ac.id/6457/1/SKRIPSI.pdf
Sinurat, I. N., Daat, S. C., & Hutadjulu, L. Y. (2019). Pengaruh Good Corporate Governance dan Intellectual Capital Terhadap Financial Performance. Jurnal Akuntansi & Keuangan Daerah, 14(1), 100–119.
https://doi.org/https://doi.org/10.52062/jakd.v14i1.1448
Yateno. (2020). Intellectual Capital Impact Pada Financial Performance Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Fidusia : Jurnal Keuangan Dan Perbankan, 2(2), 69–87. https://doi.org/10.24127/jf.v2i2.455
Yulianingsih, N. M., & Wahyuni, M. A. (2023). Pengaruh Penerapan Green Accounting, Intellectual Capital, Kepemilikan Manajerial Dan Manajemen Laba Terhadap Kinerja Jurnal Akuntansi Profesi, 14(1), 133–146.
https://doi.org/https://doi.org/10.23887/jap.v14i01.53011
Published
2024-09-07
How to Cite
Safira, jumriati, & Inapty, B. A. (2024). PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN . Jurnal Riset Akuntansi Aksioma, 23(2), 180-192. https://doi.org/10.29303/aksioma.v23i2.313
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Articles
Copyright (c) 2024 jumriati Safira, Biana Adha Inapty
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