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Mulyanti Andhani
Universitas Negeri Jakarta
Economics, Econometrics & Finance

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THE INFLUENCE OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN BANKING COMPANIES Santi Susanti; Mulyanti Andhani; Sri Zulaihati
AFEBI Accounting Review Vol 3, No 2 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.81 KB) | DOI: 10.47312/aar.v3i02.193

Abstract

The purpose of this research is to test the effect of intellectual capital and good corporate governance (GCG) on financial performance in the banking sector. The sampling technique in this research is random sampling of as many as 36 banks. This research uses Pulic’s model to measure the components of intellectual capital. Self-assessment is used to measure GCG, as established by the Bank of Indonesia, and Financial Performance is measured using the ratio Operating Expenses to Operating Income (BOPO). Based on the results, the variables Intellectual Capital and Good Corporate Governance indicate that GCG has a positive and significant effect on financial performance. Intellectual capital and GCG explain 49.9% of financial performance.Keywords: Financial Performance, Good Corporate Governance, Intellectual Capital
THE INFLUENCE OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN BANKING COMPANIES Santi Susanti; Mulyanti Andhani; Sri Zulaihati
AFEBI Accounting Review Vol. 3 No. 2 (2018): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i02.193

Abstract

The purpose of this research is to test the effect of intellectual capital and good corporate governance (GCG) on financial performance in the banking sector. The sampling technique in this research is random sampling of as many as 36 banks. This research uses Pulic’s model to measure the components of intellectual capital. Self-assessment is used to measure GCG, as established by the Bank of Indonesia, and Financial Performance is measured using the ratio Operating Expenses to Operating Income (BOPO). Based on the results, the variables Intellectual Capital and Good Corporate Governance indicate that GCG has a positive and significant effect on financial performance. Intellectual capital and GCG explain 49.9% of financial performance.Keywords: Financial Performance, Good Corporate Governance, Intellectual Capital
Co-Authors Sri Zulaihati Susanti, Santi