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PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 14 No. 1 (2020) · pp. 100–119

DOI
10.52062/jakd.v14i1.1448
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to examine the influence of good corporate governance and intellectual capital to financial performance (financial performance). Corporate governance mechanisms in this research are managerial ownership, institutional ownership, and the proportion of independentcommissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model which has three components (physical capital, human capital and structural capital), and financial performance is measured by return on assets (ROA). Secondary data was used by derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The sampling technique used purposive sampling method with multiple linear regression analysis tools. Prior the regression test, the classical assumption test is done first. The results show that managerial ownership, institutional ownership and independent commissioner's proportion have no effect on financial performance, while intellectual capital has an effect on financial performance. The conclusion of this research is that intellectual capital can be used to improve financial performance if company can measure accurately but corporate governance still not proven can improve company's financial performance.

Collaboration network of the authors

25 authors · 51 co-authorship links

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Co-authorOrganisationJoint articles
Aaron M.A. SimanjuntakAffiliation unknown4
Hastutie Noor AndriantiAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Meinarni AsnawiAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Siti RofingatunAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Andika RanteAffiliation unknown1
Mip Tahul JannahAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Margaretha BarungAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Riyani MorinAffiliation unknown1
Alam Ashari KurniawanAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Dwi Yuniarti AbubakarAffiliation unknown1
Julian Toyang KbarekAffiliation unknown1
Yohanes C. SeralurinAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Falen Sopia S. AronggearAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE  (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)</dc:title>
	<dc:creator>Sinurat, Indriyani Ningsih</dc:creator>
	<dc:creator>Daat, Sylvia Christina</dc:creator>
	<dc:creator>Hutadjulu, Linda Y.</dc:creator>
	<dc:description xml:lang="en-US">This study aims to examine the influence of good corporate governance and intellectual capital to financial performance (financial performance). Corporate governance mechanisms in this research are managerial ownership, institutional ownership, and the proportion of independentcommissioners. Intellectual capital is measured using Value Added Intellectual Capital (VAIC) model which has three components (physical capital, human capital and structural capital), and financial performance is measured by return on assets (ROA). Secondary data was used by derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange 2014-2016. The sampling technique used purposive sampling method with multiple linear regression analysis tools. Prior the regression test, the classical assumption test is done first. The results show that managerial ownership, institutional ownership and independent commissioner's proportion have no effect on financial performance, while intellectual capital has an effect on financial performance. The conclusion of this research is that intellectual capital can be used to improve financial performance if company can measure accurately but corporate governance still not proven can improve company's financial performance.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1448</dc:identifier>
	<dc:identifier>10.52062/jakd.v14i1.1448</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 14 No. 1 (2019); 100-119</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 14 No 1 (2019); 100-119</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v14i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1448/1147</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>