PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN: STUDI EMPIRIS DARI PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This Study uses sample from banking companies that listed on Indonesia Stock Exchange in 2016 - 2020 This study uses banking companies because banking sector has expected to have good prospects in the future, because nowadays people's daily activities cannot be separated from banking services and banking companies are often faced with stakeholders such as customers, investors, creditors, and debtors so it is necessary employees who have the knowledge to provide confidence when providing services to customers, investors, creditors, and debtors. The author intends to conduct research to obtain empirical evidence about the relationship between intellectual capital and Good Corporate Governance on financial performance. It is known that the VAIC variable, the number of the board of commissioners have a positive effect on ROA. Board meeting Frequency had a negative effect. For other variables, it is not significant to ROA. The author intends to conduct research to obtain empirical evidence about the relationship between intellectual capital and Good Corporate Governance on financial performance. it can be seen that the VAIC variable and the number of commissioners are in accordance with the hypothesis, which has a positive effect on ROA. For other variables do not meet the hypothesis, which has a positive effect on ROA.
Keywords: good corporate governance. intellectual capital, ROA