Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 7 (2017)

PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN

Sari, Arum Puspita (Unknown)
Priyadi, Maswar Patuh (Unknown)



Article Info

Publish Date
03 Oct 2017

Abstract

ABSTRACTThe purpose of this research is to find out the influence of intellectual capital and corporate governance to the corporate performance which is proxy by price to book value (PBV). The population is 142 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2010-2014 periods. The sample collection has been done by purposive sampling. 19 sample companies have been selected as samples based on the predetermined criteria. The data analysis has been carried out by using multiple linear regressions and SPSS (Statistical Product and Service Solutions) 23rd version application. The result of the F test shows that simultaneously all independent variables give significant influence to the corporate performance. The result of the t test shows that capital employed efficiency (CEE) and structural capital efficiency (SCE) gives positive influence to the corporate performance, but human capital efficiency (HCE) gives negative influence to the corporate performance. Meanwhile, institutional ownership and managerial ownership give negative influence to the corporate performance and independent board of commisioners give positive influence to the corporate influence.Keywords: intellectual capital, corporate governance, price to book value

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...