Jurnal Riset Akuntansi Terpadu
Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu

Pengaruh Intelectual Capital terhadap Penerapan Corporate Governance

Tri Wahyudi (Unknown)
Gita Puspita (STIE AL Khairiyah)

Article Info

Publish Date
30 Apr 2020

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.

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Journal Info
Jurnal Riset Akuntansi Terpadu
Website

Abbrev

JRAT

Publisher

Universitas Sultan Ageng Tirtayasa

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...