Pengaruh Good Corporate Governance, Intellectual Capital, Dan Konservatisme Akuntansi Terhadap Kinerja Keuangan
DOI:
https://doi.org/10.30595/kompartemen.v22i1.18923Keywords:
Kinerja keuangan, corporate governance, intellectual capital, konservatisme akuntansiAbstract
Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh good corporate governance, intellectual capital, dan konservatisme akuntansi terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021. Teknik pengambilan sampel menggunakan purposive sampling. Jumlah sampel diperoleh sebanyak 55 data amatan. Penelitian menggunakan pendekatan kuantitatif. Data yang digunakan adalah data sekunder berupa laporan tahunan dengan metode pengumpulan data berupa dokumentasi. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa komisaris independen sebagai mekanisme good corporate governance dan konservatisme akuntansi berpengaruh terhadap kinerja keuangan, sedangkan kepemilikan institusional dan dewan direksi sebagai mekanisme good corporate governance serta intellectual capital tidak berpengaruh terhadap kinerja keuangan.
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