GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX

Assets: Jurnal Akuntansi dan Pendidikan

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Field Value
 
Title GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
 
Creator Gunawan, Cindy Calista
Fidiana, Fidiana
 
Subject Accounting; Akuntansi
GCG; Intellectual Capital; Institutional Ownership; Managerial Ownership; Tatakelola korporasi; Kapital intelektual; Kinerja finansial
 
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.
 
Publisher Universitas PGRI Madiun
 
Contributor
 
Date 2021-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://e-journal.unipma.ac.id/index.php/assets/article/view/5326
10.25273/jap.v10i1.5326
 
Source Assets: Jurnal Akuntansi dan Pendidikan; Vol 10, No 1 (2021); 23-32
2477-4995
2302-6251
 
Language eng
 
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
 
Rights Copyright (c) 2021 Cindy Calista Gunawan, Fidiana Fidiana
http://creativecommons.org/licenses/by-sa/4.0
 

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