CD Skripsi
The Influence Of Corporate Governance, Intellectual Capital, And Company Size On Financial Performance (Empirical Study Of Properties & Real Estate Companies Listed On The Idx In 2019-2023)
ABSTRACT
This study aims to examine the effect of corporate governance, intellectual capital, and company size on the company's financial performance. The dependent variable in this study is financial performance as measured by Net Profit Margin (NPM). The independent variables in this study are corporate governance as measured by the size of the board of commissioners, the size of independent commissioners, the size of the audit committee, and intellectual capital as measured by Value Added Intellectual Capital (VAICTM), and company size as measured by total assets. This study uses secondary data from the financial statements of 58 real estate and property companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a purposive sampling method and uses multiple linear regression analysis tools. Before the regression test was carried out, the data was first tested using the classical assumption test method. The results of the study are that intellectual capital and company size have a positive and significant influence on financial performance, while the board of commissioners, independent commissioners, and audit committee do not have a significant influence on financial performance.
Keywords: corporate governance, board of commissioners, independent commissioners, audit committee, intellectual capital, company size, financial performance.
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