Pengaruh Intellectual Capital Dan Implementasi Good Corporate Governance Terhadap Peningkatan Kinerja Keuangan

Abstract

Penelitian ini bertujuan untuk memahami pengaruh intellectual capital dan implementasi good corporate governance terhadap peningkatan performa finansial perusahaan di sektor teknologi yang tercatat di Bursa Efek Indonesia selama 3 tahun penelitian pada periode 2019-2021. Metode analisis Partial Least Squares (PLS) yang berfokus pada aspek kuantitatif digunakan pada penelitian ini. Dilaksanakan penggunaan teknik yang dikenal sebagai purposive sampling. Dari hasil penelitian ini, terungkap bahwa intellectual capital tidak memiliki pengaruh signifikan terhadap kinerja keuangan, dan implementasi good corporate governance juga tidak menunjukkan pengaruh positif terhadap kinerja keuangan.

Intellectual Capital, Company Performance, Sustainable Growth, and Company Value: Analysis of Financial Sector Data in the Indonesia Stock Exchange

“…However, this study found that intellectual capital only sometimes significantly impacts financial performance. This is in line with previous research, stating that intellectual capital and the implementation of good corporate governance do not significantly affect financial performance (Hermanto et al, 2021;Ramadhani & Sulistyowati, 2023). Meanwhile, based on the similar research which stated that intellectual capital does not influence company value but significantly affects financial performance (Gunawan & Tartila, 2017;Nugroho et al, 2023).…”

“…Based on previous research stated that the impact of intellectual capital and good corporate governance on company performance (Hidayat et al, 2021;Ramadhani & Sulistyowati, 2023). This is similar to the research that will be conducted, which also wants to measure the effect of intellectual capital on company performance.…”