| dc.contributor |
|
|
| dc.creator |
Syihabuddin, Budi |
|
| dc.creator |
Nurcholisah, Kania |
|
| dc.date |
2015-02-08 |
|
| dc.date.accessioned |
2019-09-12T07:05:04Z |
|
| dc.date.available |
2019-09-12T07:05:04Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/544 |
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| dc.identifier.uri |
http://hdl.handle.net/123456789/24787 |
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| dc.description |
Abstract. This study aims to examine how the implementation the mechanism of good corporate governance and intellectual capital in LQ 45 manufacturing companies in BEI , as well as to test whether there is an effect between good corporate governance and intellectual capital on corporate financial performance either partially or simultaneously in manufacturing companies LQ 45 in BEI. The research methods used in this study is the verification method. The data collection technique used is the study documentation and literature. The data used is 7 manufacturing company in the list LQ 45 companies in BEI , as well as the published annual report or sustainability report. The analysis method used multiple regression. In this study, the level of corporate financial performance is measured by the ROA. In partially the results of this research suggests that the mechanism of good corporate governance significant and intellectual capital has no significant impact on the company performance. While the simultaneous research showed that the mechanism of good corporate governance and intellectual capital significant against the company performance. Keywords: Good Corporate Governance, Intellectual Capital, ROA, Multiple Regression, Annual Report, Sustainability Report. Abstrak. Penelitian ini bertujuan untuk menguji bagaimana pelaksanaan mekanisme Good Corporate Governance dan Intellectual Capital pada perusahaan manufaktur LQ 45 di BEI, serta untuk menguji apakah ada pengaruh antara mekanisme Good Corporate Governance dan Intellectual Capital terhadap kinerja perusahaan baik secara parsial maupun simultan pada perusahaan manufaktur LQ 45 di BEI. Adapun metode penelitian yang digunakan dalam penelitian ini adalah metode verifikatif. Teknik pengumpulan data yang digunakan adalah studi dokumentasi, studi pustaka, dan literatur. Data yang digunakan adalah 7 perusahaan manufaktur yang terdapat dalam daftar perusahaan LQ 45 di BEI, serta menerbitkan annual report atau sustainability report. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda. Dalam penelitian ini, kinerja perusahaan diukur berdasarkan ROA. Secara parsial hasil penelitian ini menunjukan bahwa mekanisme Good Corporate Governance berpengaruh signifikan dan Intellectual Capital tidak berpengaruh signifikan terhadap kinerja perusahaan. Sedangkan hasil penelitian secara simultan menunjukan bahwa mekanisme Good Corporate Governance dan Intellectual Capital berpengaruh signifikan terhdapan kinerja perusahaan. Kata Kunci: Good Corporate Governance, Intellectual Capital, ROA, Regresi Linier Berganda, Annual Report, Sustainability Report. |
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| dc.format |
application/pdf |
|
| dc.format |
application/pdf |
|
| dc.language |
ind |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/544/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/544/pdf_1 |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 1-8 |
|
| dc.source |
Prosiding Akuntansi; Vol 1, No 1, Prosiding Akuntansi (Februari, 2015); 1-8 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Good Corporate Governance, Intellectual Capital, ROA, Regresi Linier Berganda, Annual Report, Sustainability Report. |
|
| dc.title |
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Metode Verifikatif |
|