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All Journal Jurnal Riset Akuntansi Terpadu
Gita Puspita
STIE AL Khairiyah
Economics, Econometrics & Finance

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Pengaruh Intelectual Capital terhadap Penerapan Corporate Governance Tri Wahyudi; Gita Puspita
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.8037

Abstract

This research aims to determine the effect of intellectual capital on the implementation of corporate governance. The object of this research is a Sharia Commercial Bank in Indonesia and registered at Bank Indonesia in the period 2011-2016. The number of samples is determined based on the criteria (purposive sampling), so 57 ( fifty seven ) samples which have met the criteria. The analysis technique used is simple linear regression analysis. Based on the results of simple linear regression analysis with a significance level of 5% so that it shows the results of research namely that there is an influence of intellectual capital on the application of corporate governance in Islamic Commercial Banks in Indonesia.
Co-Authors Tri Wahyudi Wahyudi