Analisis Pengaruh Corporate Governance Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Terhadap Intellectual Capital Performance

Noviana, Noviana (2020) Analisis Pengaruh Corporate Governance Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Terhadap Intellectual Capital Performance. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penulis melakukan penelitian tentang pengaruh corporate governance terhadap intellectual capital performance. Penelitian ini dilakukan untuk mengetahui dan menganalisis faktor-faktor yang akan mempengaruhi intellectual capital disclosure. Variabel dependen pada penelitian ini menggunakan intellectual capital performance diukur dengan menggunakan rumus VAIC sedangkan variabel dari independen terdiri dari ukuran dewan, direktur independen, dan struktur kepemilikan yang dibagi menjadi kepemilikan blockholder, kepemilikan manajerial, kepemilikan pemerintah, kepemilikan institusional dan kepemilikan asing. Penelitian ini memakai sampel dari tahun 2014 sampai dengan 2018 dengan total perusahaan sebanyak 494. Sampel tersebut diambil dari perusahaan yang sudah terdaftar di Bursa Efek Indonesia. Perolehan data dilakukan dengan data sekunder yang didapat dari laporan keuangan dan laporan tahunan perusahaan. Hasil penelitian mengidentifikasi bahwa terdapat pengaruh yang signifikan positif antara direktur independen, kepemilikan manajerial, kepemilikan institusional, dan kepemilikan asing terhadap intellectual capital performance sedangkan ukuran dewan, kepemilikan blockholder, serta kepemilikan pemerintah tidak terdapat pengaruh terhadap intellectual capital performance. ********************************************************************** The author conducts research on the effect of corporate governance on intellectual capital performance. This research was conducted to determine and analyze the factors that will affect intellectual capital disclosure. The dependent variable in this study using intellectual capital performance was measured using the VAIC formula while the independent variables consisted of board size, independent directors, and ownership structures divided into blockholder ownership, managerial ownership, government ownership, institutional ownership and foreign ownership. This study uses samples from 2014 to 2018 with a total of 494 companies. The samples were taken from companies that have been listed on the Indonesia Stock Exchange. Data is obtained from secondary data obtained from the company's financial statements and annual reports. The results of the study identified that there was a significant positive effect between independent directors, managerial ownership, institutional ownership, and foreign ownership on intellectual capital performance while board size, blockholder ownership, and government ownership had no effect on intellectual capital performance.

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