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Journal : Jurnal Keuangan dan Perbankan

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Performa Keuangan Sebagai Variabel Mediasi Darniaty, Will Andilla; Aprilly, Rosa Virginia Dara; Nurhayati, Wahyu Tri; Adzani, Syafa Alifiya; Novita, Silvia
Jurnal Keuangan dan Perbankan Vol. 19 No. 2 (2023): Jurnal Keuangan Dan Perbankan, Volume 19 No. 2, Juni 2023
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v19i2.390

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance (GCG) terhadap nilai perusahaan dengan performa keuangan sebagai variabel mediasi pada perbankan dalam KBMI 3 dan KBMI 4 yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan metode purposive sampling sehingga didapatkan sampel sebanyak 12 perusahaan perbankan. Teknik analisis linier berganda dengan dua persamaan digunakan dalam menganalisis data pada penelitian ini. Berdasarkan hasil analisis data dapat disimpulkan bahwa (1) GCG berpengaruh signifikan negatif terhadap performa keuangan, (2) GCG tidak berpengaruh signifikan terhadap nilai perusahaan, (3) performa keuangan berpengaruh signifikan positif terhadap nilai perusahaan, (4) performa keuangan mampu memediasi pengaruh penerapan good corporate governance terhadap nilai perusahaan.
Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022 Darniaty, Will Andilla; Aulia, Azkya Rifdah
Jurnal Keuangan dan Perbankan Vol. 21 No. 1 (2024): Jurnal Keuangan Dan Perbankan, Volume 21 No. 1, Desember 2024
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jkp.v21i1.598

Abstract

This study aims to examine the influence of intellectual capital and each of its components on the performance of companies in the consumer non-cyclicals sector. Company performance is measured using ROA (Return on Assets), and intellectual capital is measured using VAIC (Value Added Intellectual Coefficient). The study uses company size (SIZE) and leverage (DER) as control variables. The population in this study consists of consumer non-cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The sample selection in this study uses a purposive sampling technique with a total of 61 companies. This study employs a quantitative method, and the data used are annual reports accessed through the Indonesia Stock Exchange and the companies' websites. Data were processed using E-Views 12 with panel data analysis techniques. The results of the study show that intellectual capital (VAIC) has a positive effect on company performance, VACA has a positive effect on company performance, VAHU has a positive effect on company performance, STVA has a positive effect on company performance, SIZE has a positive effect on company performance, and leverage (DER) has a negative effect on company performance.