Pengaruh Intellectual Capital, Corporate Governance, Gender Direksi, Usia Direksi, Dan Latar Belakang Pendidikan Direksi Terhadap Kinerja Keuangan

Andra Tiara Syafira

doi:10.30595/ratio.v3i2.14846

Pengaruh Intellectual Capital, Corporate Governance, Gender Direksi, Usia Direksi, Dan Latar Belakang Pendidikan Direksi Terhadap Kinerja Keuangan

Authors

Andra Tiara Syafira Universitas Jenderal Soedirman

DOI:

https://doi.org/10.30595/ratio.v3i2.14846

Abstract

Abstrak

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Intellectual Capital dan Corporate Governance terhadap Kinerja Keuangan. Populasi yang digunakan dalam penelitian ini adalah Perusahaan Perbankan tahun 2017-2020. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sehingga diperoleh sampel sebanyak 164 sampel yang telah memenuhi kriteria. Hasil penelitian menunjukkan bahwa variabel intellectual capital berpengaruh positif terhadap kinerja keuangan. Sedangkan variabel corporate governance tidak berpengaruh terhadap kinerja keuangan.

Kata kunci

Intellectual Capital, Corporate Governance, dan Kinerja Keuangan

Downloads

Published

2022-08-25

How to Cite

Syafira, A. T. (2022). Pengaruh Intellectual Capital, Corporate Governance, Gender Direksi, Usia Direksi, Dan Latar Belakang Pendidikan Direksi Terhadap Kinerja Keuangan. Ratio : Reviu Akuntansi Kontemporer Indonesia, 3(2), 129–138. https://doi.org/10.30595/ratio.v3i2.14846

Download Citation

Issue

Vol. 3 No. 2 (2022): Reviu Akuntansi Kontemporer Indonesia

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

RATIO : Reviu Akuntansi Kontemporer Indonesia is licensed under a Creative Commons Attribution 4.0 International License.