PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN
DOI:
https://doi.org/10.22437/jmk.v10i02.17690Abstract
Penelitian ini memiliki tujuan yaitu untuk mengetahui pengaruh secara simultan dan parsial Intellectual Capital dan Corporate Governance (Ukuran Dewan Komisaris, Komposisi Dewan Komisaris, Kepemilikan Manajerial dan Leverage) tehadap Kinerja Keuangan. Populasi dalam penelitian ini yaitu Perusahaan yang terdaftar di Jakarta Islamic Index pada Bursa Efek Indonesia tahun 2018-2020. Analisis data yang digunakan dalam penelitian ini yaitu regresi linier berganda. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan intellectual capital, ukuran dewan komisaris, komposisi dewan komisaris, kepemilikan manajerial, dan leverage berpengaruh terhadap kinerja keuangan. Sedangkan, secara parsial terlihat bahwa tidak semua variabel berpengaruh secara signifikan terhadap kinerja keuangan. intellectual capital, komposisi dewan komisaris, kepemilikan manajerial, dan leverage berpengaruh terhadap kinerja keuangan, sedangkan ukuran dewan komisaris tidak berpengaruh. Dengan melihat pengaruh intellectual capital dan corporate governance terhadap kinerja keuangan ini diharapkan perusahaan-perusahaan tersebut dapat mengoptimalkan kinerja keuangan perusahaan sehingga para investor tertarik untuk melakukan investasi.
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