PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN
Abstract: The purpose of this
study is to investigate the influence of intellectual capital
and corporate governance
to financial performance. Intellectual
capital is the
one of valuable
resource and has value
added for the
company. Corporate governance
has five principle, there
are transparency, accountability, responsibility, independency, and
fairness. The data
used came from
seven companies in Indonesia
from 2008 -
2012. Intellectual capital
using VAICTM model to measure intellectual capital. Corporate governance
is measured by
a score CGPI
and financial performance
was measured by using one proxy return on equity. Result showed that in partial capital
intellectual influence significantly
to financial performance.
Corporate governance influential significantly affect the financial
performance. The conclusion of this
research is that capital of
intellectual and corporate
governance can be
used to increase
of corporate financial performance.
Penulis: ONNY MARETHA PRASTYA
Kode Jurnal: jpmanajemendd130987
