Ulfa Ikhwazahmi Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi 2014 id Indonesia

Skripsi

The purpose of this research is to examine the effect of intellectual capital, corporate governance, and corporate social responsibility disclosure toward the financial performance of LQ 45 index which is registered in Indonesia Stock Exchange from 2010-2012. The research type used in this study is testing hypothesis, by using purposive sampling method and in which there are 21 target of sampling which become the investigated object. The data used in this study is secondary data obtained from the anually financial statements for the fiscal year ended December 31, published by the reference center of the capital markets contained in the Indonesia Stock Exchange. The multiple regression analysis model is used to test the hypothesis. The results of this study indicate that (1)intellectual capital as measured by VAIC has no impact on the financial performance (ROA and ROE). Corporate governance as measured by the proportion independent commissioners, the size of board of directors and the number of meeting audit committee. (2) The proportion independent commissioners has impact on the financial performance (ROA) but has no impact on the financial performance (ROE). (3) The size of board of directors has impact on the financial performance (ROA) but has no impact on the financial performance (ROE). (4) The number of meeting audit committee has impact on the financial performance (ROE) but has no impact on the financial performance (ROA). And (5) corporate social responsibility has no impact on the financial performance (ROA and ROE). Keywords: Financial performance, intellectual capital, the proportion independent commissioners, the size of board of directors, the number of meeting audit committee, corporate social responsibility. Tujuan penelitian ini adalah untuk menguji pengaruh intellectual capital, corporate governance, dan corporate social responsibility terhadap kinerja keuangan perusahaan yang terdaftar di indeks saham LQ45 Bursa Efek Indonesia (BEI) tahun 2010-2012. Jenis penelitian yang digunakan dalam studi ini adalah pengujian hipotesis. Dengan menggunakan metode purposive sampling dan ada 21 sampel data yang menjadi objek untuk diteliti. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan berakhir per 31 Desember yang dipublikasikan oleh pusat referensi pasar modal yang terdapat di Bursa Efek Indonesia. Analisis yang digunakan adalah regresi linear berganda untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa (1) intellectual capital yang diproksikan dengan VAIC tidak memiliki pengaruh terhadap kinerja keuangan (ROA dan ROE). Corporate governance yang diproksikan dengan proporsi dewan komisaris, jumlah dewan direksi dan jumlah rapat komite audit. (2) Proporsi dewan komisaris berpengaruh terhadap ROA tetapi tidak berpengaruh terhadap ROE. (3) Jumlah dewan direksi berpengaruh terhadap ROA tetapi tidak berpengaruh terhadap ROE. (4) Jumlah rapat komite audit berpengaruh terhadap ROE tetapi tidak berpengaruh pada ROA. Dan (5) corporate social responsibility tidak berpengaruh terhadap ROA dan ROE. Kata kunci: Kinerja keuangan perusahaan, Intellectual capital, Proporsi dewan komisaris, Jumlah dewan direksi, Jumlah rapat komite audit, corporate social responsibility FINANCIAL STATEMENT - ACCOUNTING 657.3 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 7769 2014-07-21 10:40:07 2015-12-03 14:34:40 machine generated