Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Yang Dimoderasi Oleh Good Corporate Governance

NUR SIYAMI, YAMI NUR and -, Dr.Triyono, S.E., M.Si and -, Dra. Rina Trisnawati, M.Si, Ak, Ph.d (2017) Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Yang Dimoderasi Oleh Good Corporate Governance. Thesis thesis, UNIVERSITAS MUHAMMADIYAH SURAKARTA.

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Abstract

This study aims to analyze the Influence of Intellectual Capital components to the Company's Financial Performance and Test the role of moderation of Good Corporate Governance in the relationship of Intellectual Capital Component and Financial Performance of the Company. Intellectual Capital uses VAIC method developed by Pullic with its component is Value Added Capital Asset-VACA, Value Added Human Capital-VAHU and Structural Capital Value Added -STVA. The Company's Financial Performance Indicator is measured using ROE -Return On equity. And Good Corporate Governance is proxied by using CGPI score. The sample of this research is obtained by using purposive sampling so that obtained 73 companies listed in rank score of CGPI score year 2008-2015. The results of this study indicate that the components of Intellectual Capital (VACA, VAHU and STVA) have an effect on Corporate Performance and CGPI-Corporate Governance Perception Index moderate Intellectual Capital (VACA, VAHU and STVA) influence to company performance. Except Structural Capital Value Added -STVA is insignificant and does not moderate intellectual capital (VACA, VAHU and STVA) and company performance. Keyword: Value Added Capital Aset-VACA, Value Added Human Capital-VAHU dan Structural Capital Value Added –STVA, CGPI- Corporate Governance Perception Indeks dan ROE –Return On equity

Item Type: Karya ilmiah (Thesis)
Uncontrolled Keywords: Value Added Capital Aset, Value Added Human Capital, Structural Capital Value Added, Corporate Governance Perception Indeks,Return On Equity
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User: Unnamed user with username w100150005
Date Deposited: 06 Feb 2018 03:00
Last Modified: 06 Feb 2018 03:00
URI: http://eprints.ums.ac.id/id/eprint/58823

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