GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
Assets: Jurnal Akuntansi dan Pendidikan
View Publication Info| Field | Value | |
| Title |
GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
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| Creator |
Gunawan, Cindy Calista
Fidiana, Fidiana |
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| Subject |
Accounting; Akuntansi
GCG; Intellectual Capital; Institutional Ownership; Managerial Ownership; Tatakelola korporasi; Kapital intelektual; Kinerja finansial |
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| Description |
ABSTRACTThis research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corporate Governance Perception Index) 2013-2017. Based on multiple linear regression, this research have no proved the GCG (Good Corporate Governance) and IC (intellectual capital) as a predictor of financial performance. It means that corporate governance cannot always be used to measure short-term financial performance but is more useful for measuring the company’s prosperity in the long run.ABSTRAKPenelitian ini dimaksudkan untuk menguji kinerja keuangan atas Good Corporate Governance dan modal intelektual terhadap perusahaan dengan memiliki peringkat sepuluh besar pada CGPI (Corporate Governance Perception Index). Berdasar pada metode sampling bersasaran, didapatkan sebanyak 45 sampel dari 9 perusahaan untuk tahun amatan 2013-2017. Teknik uji statistik menggunakan regresi linier berganda. Penelitian ini mengonfirmasi bahwa GCG yang diproksi dengan kepemilikan institusi, kepemilikan manajer, serta modal intelektual bukan merupakan determinan kinerja finansial. Ini berarti bahwa tatakelola perusahaan akan mendatangkan manfaat jangka panjang sehingga tidak selalu dapat digunakan untuk mengukur kinerja keuangan jangka pendek.
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| Publisher |
Universitas PGRI Madiun
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| Contributor |
—
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| Date |
2021-04-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://e-journal.unipma.ac.id/index.php/assets/article/view/5326
10.25273/jap.v10i1.5326 |
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| Source |
Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 1 (2021); 23-32
2477-4995 2302-6251 |
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| Language |
eng
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| Relation |
http://e-journal.unipma.ac.id/index.php/assets/article/view/5326/3290
http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5326/684 http://e-journal.unipma.ac.id/index.php/assets/article/downloadSuppFile/5326/685 |
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| Rights |
Copyright (c) 2021 Cindy Calista Gunawan, Fidiana Fidiana
http://creativecommons.org/licenses/by-sa/4.0 |
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