PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

2024-11-20T20:41:52+08:00

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.

Pengukuran Kinerja Keuangan Menggunakan Balanced Scorecard Pada Koperasi KPRI Obor

2024-11-06T20:08:55+08:00

The purpose of this study is to determine the measurement of performance from a financial perspective (liquidity ratio, solvency ratio, reliability ratio), customer perspective (customer acquisition rate), internal business process perspective (manufacturing cycle efficiency) and learning and growth perspective (employee satisfaction level and employee retention rate) using the Balanced Scorecard method at the Employee Cooperative of the Republic of Indonesia (KPRI) Obor Kota Bima. The population of the study includes 101 active member customers with the sampling technique is accidental sampling with saturated sampling/census method. This study obtained the results that the measurement of financial performance using the Balanced scorecard was assessed from four perspectives, namely the internal business perspective, the customer perspective, and the growth and learning perspective were considered efficient. Meanwhile, the financial perspective measured through three ratios is considered inadequate. KPRI Obor's performance based on the measurement of the balance criteria of the Balanced scorecard, is considered quite good with a score of 0.2 (Quite Good).

Jurnal Riset Akuntansi Aksioma

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

Pengukuran Kinerja Keuangan Menggunakan Balanced Scorecard Pada Koperasi KPRI Obor