Cahyadi, Chandra and Purnamasari, Dian Indri (2018) PENGARUH DEWAN KOMISARIS, KOMITE AUDIT DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN. Kajian Akuntansi, 13 (1). pp. 1-9. ISSN 1907-1442
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Abstract
This study aimed to examine the effect of the implementation of Good Corporate Governance
that consists of commissioners, and the audit committee as well as the Intellectual Capital of
corporate performance as measured by Return on Assets (ROA). The population in this research
is manufacturing companies listed on the Stock Exchange 2012-2014..The results of this study
indicate that the board size, the number of audit committee, and intellectual capital simultaneously
(together) effect on fi nancial performance. Partial test shows that the number of audit committee,
and intellectual capital affect the fi nancial performance, while the commissioners have no effect
on the fi nancial performance.
Keywords: Board of directors, audit committee, Intellectual capital, return on assets.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Board of directors, audit committee, Intellectual capital, return on assets. |
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Dr.MSi Akt Hiras Pasaribu |
| Date Deposited: | 20 Jun 2020 04:44 |
| Last Modified: | 20 Jun 2020 04:45 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22822 |
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