PENGARUH INTELLECTUAL CAPITAL (IC) DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada tahun 2012-2014) Untuk memenuhi sebagian syarat memperoleh Derajat Sarjana Ekonomi
Daftar Isi:
- The financial performance of the company is the purpose or results achieved by the company of the results of operations of the management of its resources. In accordance with the view of resource-based theory which states that the company will achieve a competitive advantage if they have superior resources. Companies also need to apply corporate governance is good for improving financial performance. Therefore, this study aimed to examine the effect of intellectual capital, managerial ownership, institutional ownership, and the proportion of independentboard on the financial performance. This study uses a Value Added Intellectual Coefficient (VAIC) to measure intellectual capital. Value addedhas three main components to the company's resources are physical capital, human resources, and structural capital. This research using ROA to measure financial performance. Data were used as sample consist of manufacture frim that listed on the Stock Exchange for three years (2012-2014). To determine of the number of samples using the purposive sampling method and obtained a total sample of 26 companies. This research use analysis multiple regression method. Clasic assumtion consist of multicolonierity, normality, autocorelation, and heteroskedastisition test show that data were normal, so that the regression method could be implemented properly. Based on the result of analysis show that managerial ownership dan institusional ownership did not affected financial performance (ROA), and proportion of independent board also did not affected financial performance (ROA). While intellectual capital positively significant affected financial performance. Keywords : intellectual capital, institusional ownership, managerial ownership, proportion of independent board, ROA