Image of Pengaruh Intellectual Capital Dan Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020
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Pengaruh Intellectual Capital Dan Enterprise Risk Management Terhadap Kinerja Keuangan Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020

This study aims to examine the effect of intellectual capital and enterprise
risk management on the corporate financial performance with corporate
governance as a moderating variable. The population used in this study are
financial sector companies listed on the Indonesian stock exchange in 2016-2020.
The sample was selected through purposive sampling method so that a sample of
330 was obtained. The data analysis method used panel data regression and
moderate regression analysis with Eviews 10.
Based on the results, it can be concluded that; (1) intellectual capital has a
negative effect on the corporate financial performance; (2) enterprise risk
management cannot affect the corporate financial performance; (3) independent
commissioners is able to moderate the influence of intellectual capital on the
corporate financial performance; (4) independent commissioners is unable to
moderate the influence of enterprise risk management on the corporate financial
performance; (5) institutional ownership is able to moderate the influence of
intellectual capital on the corporate financial performance; (6) institutional
ownership is able to moderate the influence of enterprise risk management on the
corporate financial performance; (7) the board of directors is unable to moderate
the influence of intellectual capital on the corporate financial performance; (8)
the board of directors is able to moderate the influence of enterprise risk
management on the corporate financial performance.
Keywords : Intellectual Capital, Enterprise Risk Management, Corporate
Financial Performance, Corporate Governance

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 221 (0026)
10 07. 221 (0026)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 221 (0026)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 182 hlm.: ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 221 (0026)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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