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All Journal Jurnal Akuntansi Indonesia JURNAL ECONOMIA Jurnal Studi Manajemen Organisasi Jurnal Keuangan dan Perbankan Trikonomika: Jurnal Ekonomi IJIBE (International Journal of Islamic Business Ethics) Jurnal RAK (Riset Akuntansi Keuangan) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Community Services The Indonesian Journal of Accounting Research SOLUSI International Journal of Business Economics (IJBE) Journal of Advanced Multidisciplinary Research JPM: JURNAL PENGABDIAN MASYARAKAT Community Empowerment Journal
Indri Kartika
Universitas Islam Sultan Agung
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Journal : Jurnal ASET (Akuntansi Riset)

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The Role of Intellectual Capital and Good Corporate Governance Toward Financial Performance Kartika, Indri; Indriastuti, Maya; Sutapa, Sutapa
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.33999

Abstract

The purpose of this study is to analyze and test empirically the variables that affect financial performance. Using 520 manufacturing companies listed on Indonesia Stock Exchange for the period of 2010-2019, all data were processed by using the structural equation modeling analysis. The results of this study explained that intellectual capital and good corporate governance in terms of the board of commissioners have a significant positive effect on financial performance. The existence of intellectual capital and the board of commissioners can improve financial performance, so that manufacturing companies are able to survive and even be stable. The implication of this study is to enrich the literature review and to be used as policy making basis for the government and manufacturing companies. Moreover, it can be a basis for investors to consider an investement
Co-Authors Adistie Nucke Arista Dewi Afri Aulia Rahman Apsarida Mila Puspa Dedi Rusdi, SE,MSi,Akt Dista Amalia Eka Dwi Payana Gunawan Gunawan Icca Pramadila Kiryanto - Lisa Kartikasari Lisa Kartikasari Lisa Kartikasari Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Maya Indriastuti Muhammad Ja'far Shodiq Muhammad Jafar Shodiq Mutamimah Mutamimah Mutoharoh Mutoharoh Naila Najihah Nisa' Uzlifat Nashruah Pramadila, Icca Provita Wijayanti Rahayu Nur Cahyaningtyas Sri Dewi Wahyundaru Sri Sulistyowati Sri Sulistyowati Sutapa Sutapa Zainal Alim Adiwijaya