PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERTAMBANGAN TAHUN 2013-2015
Daftar Isi:
- The purpose of this study was to determine the effect of the implementation of good corporate governance and company size in affecting financial performance in the mining company with the role of intellectual capital as an intervening variable period 2013-2015 . The sample used in this study were 33 mining companies listed on the Indonesia Stock Exchange ( IDX), were selected using purposive sampling method . Data analysis techniques used in this study using partial least square ( PLS ) , and the Sobel method to test the intervening variables . The results showed that only the size of the companies that affect the company's financial performance , while good corporate governance has no effect on financial performance . Intellectual capital which is used as an intervening variable in this study can not show its effect in mediating the independent variables to the dependent variable Key words: good corporate governance, firm size, intellectual capital, and financial performance