Electronic Theses and Dissertation

ABSTRAK
Penelitian ini dilakukan untuk menguji pengaruh dari Intellectual Capital dan Good
corporate governance terhadap kinerja. Populasi penelitian ini terdiri dari 92
perusahaan dari sektor properties dan real estate yang terdaftar di Bursa Efek
Indonesia (BEI). Pemilihan sampel penelitian ini dilakukan dengan metode sensus
namun jumlah sampel akhir yang digunakan didalam penelitian ini sebesar 48
perusahaan. Analisis data menggunakan metode analisi regresi linear berganda
dengan bantuan perangkat aplikasi Eviews 12 untuk melakukan uji regresi statistik.
Kinerja keuangan yang digunakan penelitian ini adalah rasio profitabilitas melalui
return on asset, variabel intellectual capital diukur menggunakan value added
intellectual capital sedangkan good corporate governance diukur melalui
penerapan mekanisme internal yang terdiri dari dewan komisaris, dewan direksi,
komite audit, kepemilikan manajerial, dan kepemilikan institusional. Hasil
penelitian menunjukkan bahwa intellectual capital dan dewan direksi berpengaruh
positif signifikan sedangkan komite audit memiliki pengaruh negatif yang
signifikan terhadap kinerja keuangan dan dewan komisaris, kepemilikan manajerial
dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan. Secara
bersamaan Intellectual capital dewan komisaris, dewan direksi, komite audit
kepemilikan manajerial dan kepemilikan institusional berpengaruh terhadap kinerja
keuangan perusahaan. Penelitian selanjutnya diharapkan dapat menambah periode
waktu penelitian atau menggunakan sektor lain seperti industri, jasa, kimia dan
kesehatan.

Kata Kunci: Kinerja Keuangan, Intellectual Capital, Good Corporate
Governance, Dewan Komisaris, Dewan Direksi, Komite Audit, Kepemilikan
Manajerial, Kepemilikan Institusional

ABSTRACT This study was conducted to examine the effect of Intellectual Capital and Good corporate governance on performance. The population of the study consists of 92 companies from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). The sample was selected using the census method, but the final sample used in this research consisted of 48 companies. Data analysis was performed using the multiple linear regression method with the help of EViews 12 software for statistical testing. Financial performance in this study is measured using the profitability ratio, specifically Return on Assets (ROA). The Intellectual Capital variable is measured using Value Added Intellectual Capital (VAIC), while Good corporate governance is assessed through the implementation of internal mechanisms, including the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Institutional Ownership. The results show that Intellectual Capital and the Board of Directors have a positive and significant effect on financial performance, while the Audit Committee has a negative and significant effect. Meanwhile, the Board of Commissioners, Managerial Ownership, and Institutional Ownership do not have a significant effect on financial performance. Simultaneously, Intellectual Capital, the Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, and Institutional Ownership have a significant influence on the company's financial performance. Future research is expected to extend the research period or use other sectors, such as industry, services, chemicals, and healthcare. Keywords: Financial Performance, Intellectual Capital, Good Corporate Governance, Board of Commissioners, Board of Directors, Audit Committee, Managerial Ownership, Institutional Ownership