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Pengaruh Intellectual Capital Dan Corporate Governance Terhadap Business Performance: Pendekatan Persamaan Struktural

Author

Listed:
  • Desnoni Nandaria
  • Hadri Kusuma

    (Fakultas Ekonomi Universitas Islama Indonesia
    Fakultas Ekonomi Universitas Islama Indonesia)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital dan corporate governance terhadap business performance dan pengaruh financial performance terhadap market performance. Penelitian ini merupakan pengembangan penelitian sebelumnya dengan menambahkan indikator disetiap variabel. Sampel penelitian ini adalah 36 perusahaan dari industri keuangan yang terdaftar di Bursa Efek Indonesia untuk periode 2007 sampai 2011. Partial Least Square (PLS) digunakan untuk menganalisis data. Temuan menunjukkan bahwa intellectual capital berpengaruh signifikan terhadap financial performance, dan corporate governance berpengaruh signifikan terhadap financial performance dan market performance. Financial performance berpengaruh signifikan terhadap market performance. Hasil dan implikasi penelitian ini didiskusikan di bagian akhir penelitian ini.

Suggested Citation

  • Desnoni Nandaria & Hadri Kusuma, 2014. "Pengaruh Intellectual Capital Dan Corporate Governance Terhadap Business Performance: Pendekatan Persamaan Struktural," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(1), pages 16-33, Juni.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:1:p:16-33
    DOI: http://dx.doi.org/10.20885/jaai.vol18.iss1.art2
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