Ruslandy, Nungky (2023) INTELLECTUAL CAPITAL SEBAGAI PEMODERASI PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk menguji Intellectual Capital sebagai Pemoderasi Pengaruh Corporate Governance terhadap Kinerja Keuangan.pada perbankan di Indonesia. Corporate Governance dalam penelitian ini diproksikan dengan Dewan Komisaris Independen dan Dewan Direksi sedangkan Kinerja keuangan di proksikan dengan Return On Asset (ROA). Penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Data yang digunakan bersumber dari annual report perusahaan perbankan yang terdaftar di BEI tahun 2019-2021. Data observasi yang digunakan sejumlah 117 data. Teknik analisis yang digunakan dalam penelitian yaitu Uji Moderating Regression Analysis. Hasil penelitian menunjukan bahwa Dewan Komisaris Independen berpengaruh positif signifikan terhadap kienrja Keuangan. Dewan Direksi berpengaruh negatif signifikan terhadap Kinerja Keuangan. Intellectual Capital dapat memoderasi pengaruh Dewan Komisaris Indpenden dan Dewan Direksi terhadap Kinerja Keuangan perbankan.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | This study aim to examine intellectual capital as a moderator to influence Corporate Governance on Financial Performance in Indonesia banking. Corporate governance in this study is proxied by the Independent Board of Commissioners and Board of Directors while financial performance is proxied by Return On Assets (ROA). The research used is quantitative descriptive research. The data used comes from the annual reports of banking companies listed on the IDX for 2019-2021. The observation data used is 117 data. The analysis technique used in this research is the Moderating Regression Analysis Test. The results of the study show that the Independent Board of Commissioners and the Board of Directors have no significant positive effect on Financial Performance. However, Intellectual Capital can moderate the influence of the Independent Board of Commissioners and the Board of Directors on banking financial performance. | |||||||||
| Uncontrolled Keywords: | Intellectual capital, Komisaris Independen, Dewan Direksi dan Intellectual capital, Independent Commissioners, Board of Directors and Financial Performance Kinerja Keuangan | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Nungky Ruslandy | |||||||||
| Date Deposited: | 27 Jul 2023 15:48 | |||||||||
| Last Modified: | 02 Aug 2023 10:22 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27350 |
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