Pengaruh Good Corporate Governance dan Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Perbankan
DOI:
https://doi.org/10.32897/jsikap.v5i1.332Kata Kunci:
Good Corporate Governance, Intellectual Capital, Return on Assets, Capital Adequacy RatioAbstrak
The aim of this study was to examine and analyze the effect of Good Coerporate Governance (Board of Directors, Audit Committee and Independent Commissioners) and Intellectual Capital on the Financial Performance of Banking Companies. The study population was all banking companies listed on the 2014-2017 on Indonesian Stock Exchange were 43 companies. The sample in this study used purposive sampling and the sample size were 32 companies with the 2014-2017 research period. This study used secondary data, taken from the company’s annual report. The analysis technique used in this study was multiple linear regression. The t-test results showed that GCG variable that proxied by the board of directors have a positive effect on return on assets (ROA) and intellectual capital variables have a significant positive effect on return on assets (ROA) and capital adequacy ratio (CAR).Referensi
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