GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX

ABSTRACT This research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corp...

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Autores principales:	Cindy Calista Gunawan, Fidiana Fidiana
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2021
Materias:	gcg intellectual capital institutional ownership managerial ownership tatakelola korporasi kapital intelektual kinerja finansial Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/c81b76f5ae2041a9bc53c99a1ebed657
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spelling	oai:doaj.org-article:c81b76f5ae2041a9bc53c99a1ebed6572021-12-02T16:56:21ZGOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX2302-62512477-499510.25273/jap.v10i1.5326https://doaj.org/article/c81b76f5ae2041a9bc53c99a1ebed6572021-04-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5326https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corporate Governance Perception Index) 2013-2017. Based on multiple linear regression, this research have no proved the GCG (Good Corporate Governance) and IC (intellectual capital) as a predictor of financial performance. It means that corporate governance cannot always be used to measure short-term financial performance but is more useful for measuring the company’s prosperity in the long run. ABSTRAK Penelitian ini dimaksudkan untuk menguji kinerja keuangan atas Good Corporate Governance dan modal intelektual terhadap perusahaan dengan memiliki peringkat sepuluh besar pada CGPI (Corporate Governance Perception Index). Berdasar pada metode sampling bersasaran, didapatkan sebanyak 45 sampel dari 9 perusahaan untuk tahun amatan 2013-2017. Teknik uji statistik menggunakan regresi linier berganda. Penelitian ini mengonfirmasi bahwa GCG yang diproksi dengan kepemilikan institusi, kepemilikan manajer, serta modal intelektual bukan merupakan determinan kinerja finansial. Ini berarti bahwa tatakelola perusahaan akan mendatangkan manfaat jangka panjang sehingga tidak selalu dapat digunakan untuk mengukur kinerja keuangan jangka pendek.Cindy Calista GunawanFidiana FidianaUniversitas PGRI Madiunarticlegcgintellectual capitalinstitutional ownershipmanagerial ownershiptatakelola korporasikapital intelektualkinerja finansialEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 10, Iss 1, Pp 23-32 (2021)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	gcg intellectual capital institutional ownership managerial ownership tatakelola korporasi kapital intelektual kinerja finansial Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	gcg intellectual capital institutional ownership managerial ownership tatakelola korporasi kapital intelektual kinerja finansial Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Cindy Calista Gunawan Fidiana Fidiana GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
description	ABSTRACT This research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corporate Governance Perception Index) 2013-2017. Based on multiple linear regression, this research have no proved the GCG (Good Corporate Governance) and IC (intellectual capital) as a predictor of financial performance. It means that corporate governance cannot always be used to measure short-term financial performance but is more useful for measuring the company’s prosperity in the long run. ABSTRAK Penelitian ini dimaksudkan untuk menguji kinerja keuangan atas Good Corporate Governance dan modal intelektual terhadap perusahaan dengan memiliki peringkat sepuluh besar pada CGPI (Corporate Governance Perception Index). Berdasar pada metode sampling bersasaran, didapatkan sebanyak 45 sampel dari 9 perusahaan untuk tahun amatan 2013-2017. Teknik uji statistik menggunakan regresi linier berganda. Penelitian ini mengonfirmasi bahwa GCG yang diproksi dengan kepemilikan institusi, kepemilikan manajer, serta modal intelektual bukan merupakan determinan kinerja finansial. Ini berarti bahwa tatakelola perusahaan akan mendatangkan manfaat jangka panjang sehingga tidak selalu dapat digunakan untuk mengukur kinerja keuangan jangka pendek.
format	article
author	Cindy Calista Gunawan Fidiana Fidiana
author_facet	Cindy Calista Gunawan Fidiana Fidiana
author_sort	Cindy Calista Gunawan
title	GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
title_short	GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
title_full	GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
title_fullStr	GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
title_full_unstemmed	GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX
title_sort	good corporate governance and intellectual capital: evidence from corporate governance perception index
publisher	Universitas PGRI Madiun
publishDate	2021
url	https://doaj.org/article/c81b76f5ae2041a9bc53c99a1ebed657
work_keys_str_mv	AT cindycalistagunawan goodcorporategovernanceandintellectualcapitalevidencefromcorporategovernanceperceptionindex AT fidianafidiana goodcorporategovernanceandintellectualcapitalevidencefromcorporategovernanceperceptionindex
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GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX

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