PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020)

Hutabarat, Nora (2022) PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital dan corporate governance terhadap kinerja keuangan perusahaan. Pengukuran Intellectual capital menggunakan tiga variabel independen yaitu Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Value Added Structural Capital (STVA), sedangkan corporate governance diproksikan dengan kepemilikan institusional, kepemilikan asing, dan proporsi komisaris independen, untuk kinerja keuangan perusahaan diproksikan dengan Return of Assets (ROA). Penelitian dilakukan terhadap perusahaan-perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia periode 2016-2020. Dengan menggunakan metode purposive sampling, diperoleh sampel sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA), Structural Capital Value Added (STVA), dan kepemilikan institusional berpengaruh terhadap kinerja keuangan perusahaan, sedangkan Value Added Human Capital (VAHU), dan proporsi komisaris independen tidak memiliki pengaruh secara signifikan terhadap kinerja keuangan perusahaan. Kata kunci: intellectual capital, corporate governance, kinerja keuangan perusahaan ABSTRACT This study aims to determine the effect of intellectual capital and corporate governance on the company's financial performance. Intellectual capital measurement uses three independent variables, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Value Added Structural Capital (STVA), while corporate governance is proxied by institutional ownership, foreign ownership, and the proportion of independent commissioners, to the company's financial performance is proxied by the Return of Assets (ROA). The study was conducted on mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. By using purposive sampling method, obtained a sample of 10 companies. The results showed that Value Added Capital Employed (VACA), Structural Capital Value Added (STVA), and institutional ownership had an effect on the company's financial performance, while Value Added Human Capital (VAHU), and the proportion of independent commissioners had no significant effect on financial performance. Keywords: intellectual capital, corporate governance, financial performance.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorNovyarni, NelliNIDN0306117501sweetynovyarni@gmail.com
Subjects: Akuntansi > Akuntansi Keuangan
Divisions: S1 Manajemen
Depositing User: Nora Hutabarat
Date Deposited: 16 Nov 2022 03:10
Last Modified: 16 Nov 2022 03:10
URI: http://repository.stei.ac.id/id/eprint/8855

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