Date: 08-08-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Pada Perbankan yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

Detail
Author Novi Sari Hariyanto
Category Akuntansi Keuangan dan Auditing

Abstract

The purpose of this paper is to examine the mediating effect of corporate governance on therelationship between intellectual capital and firm financial performance. The population in this research is banking companieslisted in Indonesian stock exchange in the period of 2014-2016, Sample taken using purposive sampling technique. Total sample used is 37 banks. The results of this research inidicate that (1) Intellectual capital has a significant and positive effect on financial performance. (2) Intellectual capital has no significant effect on good corporate governance. (3) Good corporate governance has no significant effect on financial performance. (4) Good corporate governance in not mediate the relationship between intellectual capital dan financial performane