PENGARUH INTELLECTUAL CAPITAL, LEVERAGE DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN
Abstract
This research aimed to examine empirically the effect of intellectual capital, leverage and good corporate governance on company’s performance. While, intellectual capital was measured by value added intellectual coefficient, leverage was measured by debt to asset ratio, good corporate governance was measured by managerial ownership, and company performance was measured by return on asset. The research was quantitative. Moreover, the data collection technique used purposive sampling with 90 samples from 25 coal mining companies which were listed on Indonesia Stock Exchange 2015-2018. Furthermore, the data analysis technique used multiple linear regression with SPSS. The research result concluded value added intellectual coefficient, debt to asset ratio, and managerial ownership affected simultaneously on return on asset. Meanwhile, value added intellectual coefficient partially had positive effect on return on asset. On the other hand, debt to asset ratio had negative effect on return on asset. In addition, managerial ownership did not affect return on asset.
Keywords: intellectual capital, leverage, good corporate governance, company’s performance