Pengaruh Value Added Intellectual Capital, Gcg, Dan Struktur Kepemilikan Terhadap Kinerja Keuangan

ratnasari, rosalia budi

doi:10.22202/economica.v4i2.382

Cited by 5 publications

(6 citation statements)

References 2 publications

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“…The results obtained and are presented in previous Table 7 direct test, indicate that the board of directors has negative but not significant effects on financial performance. These results are not consistent with the studies of Ratnasari (2016), Coleman (2020) and Rahmawati (2017) found that the board of directors has a significant positive effect on financial performance. But this result of this study was supported by Intia (2021), this happened because number of board of directors different can affect the differences in the characteristics of the company so that effectiveness of the board of directors in manage management performance less than optimal resources.…”

Section: Relationship Between the Board Of Directors On Financial Per...contrasting

confidence: 84%

“…The role of the board of directors is to establish the company's resource and strategy. Research by Ratnasari (2016), Coleman (2020) and Rahmawati (2017) found that the board of directors has a significant positive effect on financial performance. However, research of Intia (2021) shows the opposite, that the board of directors has no effect on company performance.…”

Section: Introductionmentioning

confidence: 99%

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The Board of Directors, Firm Size, Capital Structure, Financial Performance During the Covid-19 Crisis: Evidence from Indonesia

Noliviasari

Siswantoro

2022

IJEBM

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This study investigates the impact of the board of directors, and firm size on financial performance with capital structure as intervening variable in manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic specifically in the period 2020-2021. The sample in this study was 114 companies determined by using purposive sampling. The board of directors in this study was measured using the number of the board of directors, company size using Ln Total Assets, capital structure using DER, and financial performance using ROA. We find that the board of directors has no effect on financial performance and capital structure, company size has a positif significant influence to financial performence and capital structure, and capital structure has a negative significant influence to financial performence. In addition, capital stucture is able to mediate the relationship of firm size on financial peformance, but fails to mediate the relationship of the board of directors on financial peformance

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Section: Relationship Between the Board Of Directors On Financial Per...contrasting

confidence: 84%

Section: Introductionmentioning

confidence: 99%

The Board of Directors, Firm Size, Capital Structure, Financial Performance During the Covid-19 Crisis: Evidence from Indonesia

Noliviasari

Siswantoro

2022

IJEBM

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“…Previous studies that tested institutional ownership on firm performance were (Haryono et al, 2017), (Suhadak et al, 2020), and (Putri et al, 2021) proving a positive influence of institutional ownership on financial performance, while (Ratnasari et al, 2016) proved a negative influence on institutional ownership on financial performance.…”

Section: Introductionmentioning

confidence: 96%

Influence Of Corporate Governance On Financial Performance Of Companies

Sofia

Januarti

2022

Jurnal Akuntansi

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The main objective of this study is to determine the effect of the proportion of independent commissioners, audit committees, directors' remuneration, institutional ownership, public ownership and foreign ownership on the company's financial performance. The number of research samples is 248 observations. The analytical method used is the Partial Least Square (PLS) method. The results showed that the variables of the proportion of independent commissioners, directors' remuneration and foreign ownership had a positive effect on financial performance, while the audit committee, institutional ownership and public ownership had no effect on the company's financial performance.

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“…The existence of intellectual capital in the firm is able to produce a system to optimize one's performance and reduce the level of errors in the creation or completion of financial statements (Ratnasari et al, 2016). Thus, strengthening the intellectual model in the firm is believed to be able to develop human resources owned by the firm (Sarjana et al, 2017).…”

Section: Introductionmentioning

confidence: 99%

Gender Diversity, Board Composition, Intellectual Capital and Its Effect on Firm Performance

Lestari

2021

MAJ

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The purpose of this study was to analyze the influence of gender diversity, board of directors, board of commissioner, independent commissioner, and intellectual capital on firm performance. The population in this study is all consumer goods industry sector companies listed on the Indonesia Stock exchange for the period 2014-2018. Sampling in this study using purposive sampling, as many as 40 companies were selected as samples with a total 200 observation. The analysis method used in this research is regression analysis with fixed effect model approach and hypothesis testing. The result showed that the board of directors, the proportion of independent commissioner, and intellectual capital have positve and significant effect on firm performance. Menwhile, gender diversity and the board of commissioner have no effect on firm performance. The advice provide is for investors and companies to pay attention and conside the variables that effect on firm performance such as the board of directors, the proportion of independent commissioners and intellectual capital as a consideration to assess the firm performance. As forfurther research, the gender diversity variable can be measured using other proxies such as the blau index or so on. Firthermore, researcher are also expected to add other independent variables that affect on firm performance such as political connection, firm size, and manajerial ownership

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Pengaruh Value Added Intellectual Capital, Gcg, Dan Struktur Kepemilikan Terhadap Kinerja Keuangan

Abstract: Abstract

Cited by 5 publications

References 2 publications

The Board of Directors, Firm Size, Capital Structure, Financial Performance During the Covid-19 Crisis: Evidence from Indonesia

The Board of Directors, Firm Size, Capital Structure, Financial Performance During the Covid-19 Crisis: Evidence from Indonesia

Influence Of Corporate Governance On Financial Performance Of Companies

Gender Diversity, Board Composition, Intellectual Capital and Its Effect on Firm Performance

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