Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Nasyi'ah Hasanah Purnomowati
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh? Isna Putri Rahmawati; Andi Asrihapsari; Vidia Ayu Satyanovi; Nasyi'ah Hasanah Purnomowati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 14 No 1 (2023): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v14i1.5799

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of corporate governance (CG) practices on the performance of a company's intellectual capital. CG practices studied are the proportion of independent commissioners, the number of commissioners, and the number of audit committees. The dependent variable in this study is the performance of intellectual capital as measured by Value Added Intellectual Capital (VAIC). The sample for this research is banking companies listed on the Indonesia Stock Exchange in 2015-2021 with a total of 248 observations. The results of this study are independent commissioners can improve the performance of intellectual capital. However, the board of commissioners and the audit committee do not affect intellectual capital performance.
Co-Authors Andi Asrihapsari Isna Putri Rahmawati Vidia Ayu Satyanovi