Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking
This study analyzes the influence of intellectual capital and corporate governance on the financial performance of the company. The data from eleven sharia banking in Indonesia. The analytical method used is Seemingly Unrelated Regression, with two dependent variables, namely return on asset (ROA)...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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EconJournals
2017-07-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://econjournals.com/index.php/ijefi/article/view/4827 |
| _version_ | 1797921242476445696 |
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| author | Sugeng Suroso Tri Widyastuti M. Noor Salim Irma Setyawati |
| author_facet | Sugeng Suroso Tri Widyastuti M. Noor Salim Irma Setyawati |
| author_sort | Sugeng Suroso |
| collection | DOAJ |
| description |
This study analyzes the influence of intellectual capital and corporate governance on the financial performance of the company. The data from eleven sharia banking in Indonesia. The analytical method used is Seemingly Unrelated Regression, with two dependent variables, namely return on asset (ROA) and asset growth (AG) and seven independent variables, namely human capital (HC), structural capital (SC), capital employed (CE), which is a sub variable of intellectual capital, and the board of size (BS), the board of demography (BD), the board of education (BE), the board of evaluation (BEV) is a sub variable of corporate governance. The results of this study indicate that intellectual capital has a positive and significant effect on return on assets, and no effect on asset growth. While corporate governance has a positive effect on return on assets and does not affect the growth of corporate assets.
Keywords: Intellectual capital, corporate governance, company's performance
JEL Classifications: D22, G21
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| first_indexed | 2024-04-10T14:13:26Z |
| format | Article |
| id | doaj.art-97420260aed24990b3086ae0dc97b181 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T14:13:26Z |
| publishDate | 2017-07-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-97420260aed24990b3086ae0dc97b1812023-02-15T16:09:38ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382017-07-0174Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic BankingSugeng Suroso0Tri WidyastutiM. Noor SalimIrma SetyawatiUniversity of Bhayangkara Jakarta Raya This study analyzes the influence of intellectual capital and corporate governance on the financial performance of the company. The data from eleven sharia banking in Indonesia. The analytical method used is Seemingly Unrelated Regression, with two dependent variables, namely return on asset (ROA) and asset growth (AG) and seven independent variables, namely human capital (HC), structural capital (SC), capital employed (CE), which is a sub variable of intellectual capital, and the board of size (BS), the board of demography (BD), the board of education (BE), the board of evaluation (BEV) is a sub variable of corporate governance. The results of this study indicate that intellectual capital has a positive and significant effect on return on assets, and no effect on asset growth. While corporate governance has a positive effect on return on assets and does not affect the growth of corporate assets. Keywords: Intellectual capital, corporate governance, company's performance JEL Classifications: D22, G21 https://econjournals.com/index.php/ijefi/article/view/4827 |
| spellingShingle | Sugeng Suroso Tri Widyastuti M. Noor Salim Irma Setyawati Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking International Journal of Economics and Financial Issues |
| title | Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking |
| title_full | Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking |
| title_fullStr | Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking |
| title_full_unstemmed | Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking |
| title_short | Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking |
| title_sort | intellectual capital and corporate governance in financial performance indonesia islamic banking |
| url | https://econjournals.com/index.php/ijefi/article/view/4827 |
| work_keys_str_mv | AT sugengsuroso intellectualcapitalandcorporategovernanceinfinancialperformanceindonesiaislamicbanking AT triwidyastuti intellectualcapitalandcorporategovernanceinfinancialperformanceindonesiaislamicbanking AT mnoorsalim intellectualcapitalandcorporategovernanceinfinancialperformanceindonesiaislamicbanking AT irmasetyawati intellectualcapitalandcorporategovernanceinfinancialperformanceindonesiaislamicbanking |