PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN (STUDI PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG LISTING DI BEI PERIODE 2013-2016)
Abstract: The purpose of this
research is to understand the influence of intellectual capital and good
corporate governance to firm’s value with financial performance as intervening
variable. The object of this research are subsector banking companies who
listed in BEI periode 2013-2016. This research uses a quantitative approach and
secondary data. The method of data analysis using path analysis processed using
by AMOS version 24. The result of this study indicated that intellectual
capital has positive influence and significant to financial performance.
Independent commissioner has negative influence and significant to financial
performance. Audit committee hasn’t influence to financial performance.
Intellectual capital and financial performance have positive influence and
significant to firm ‘s value. Independent commissioner and audit committee
haven’t influence to firm’s value. Financial performance can mediated the
relationship of intellectual capital to firm’s value. Financial performance
can’t mediated the relationship of independent commissioner to firm’s value.
Financial performance can’t mediated the relationship of audit committee to
firm’s value. Therefore, the banking subsector companies are expected to pay
attention to utilization of intellectual capital in generating company’s profit
that can improve the financial performance and then can increase the firm’s
value.
Keywords: Intellectual
Capital, Good Corporate Governance, Financial Performance, Firm’s Value
Penulis: YENITA ARINI,
MUSDHOLIFAH
Kode Jurnal: jpmanajemendd180498
