Mekanisme corporate governance, intellectual capital, efficiency dan corporate value

Rifka Fahrul Musthofa; Djuminah - -

doi:10.21111/tijarah.v4i2.2825

Authors

Rifka Fahrul Musthofa Program Studi Magister Manajemen, Pascasarjana, Universitas Sebelas Maret, Surakarta
Djuminah - - Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret

DOI:

https://doi.org/10.21111/tijarah.v4i2.2825

Keywords:

Mekanisme Corporate Governance, Intellectual Capital Efficiency, Corporate Value

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Mekanisme Corporate Governance dan Intellectual Capital Efficiency terhadap Corporate Value. Data yang digunakan dalam penelitian ini adalah data sekunder dengan sampel penelitian adalah perusahaan perbankan sebanyak 28 perusahaan. Periode waktu penelitian dimulai tahun 2011 sampai dengan tahun 2016 sehingga diperoleh sampel penelitian sebanyak 168. Penelitian ini menggunakan metode regresi linier berganda (Ordinary Least Square). Hasil penelitian ini secara simultan menunjukkan bahwa Mekanisme Corporate Governance dan Intellectual Capital Efficiency berpengaruh terhadap Corporate Value, namun secara parsial terdapat beberapa pengukuran variabel Mekanisme Corporate Governance yang tidak berpengaruh signifikan terhadap Corporate Value diantaranya adalah Dualisme Kepemimpinan, Board Size, dan Board Composition. Sedangkan variabel Intellectual Capital Efficiency berpengaruh signifikan terhadap Corporate Value.

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