PERAN INTELLECTUAL CAPITAL DALAM MEMEDIASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA

KRISTINA EVANA PAKPAHAN, . (2026) PERAN INTELLECTUAL CAPITAL DALAM MEMEDIASI PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

	Text COVER.pdf Download (461kB)
	Text Bab 1.pdf Download (536kB)
	Text Bab 2.pdf Restricted to Registered users only Download (853kB) | Request a copy
	Text Bab 3.pdf Restricted to Registered users only Download (639kB) | Request a copy
	Text Bab 4.pdf Restricted to Registered users only Download (1MB) | Request a copy
	Text Bab 5.pdf Restricted to Registered users only Download (425kB) | Request a copy
	Text Daftar Pustaka.pdf Download (356kB)
	Text Lampiran.pdf Restricted to Registered users only Download (2MB) | Request a copy

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) yang diproksikan melalui dewan direksi, dewan komisaris, dan komite audit terhadap kinerja keuangan perusahaan yang diproksikan dengan Return on Assets (ROA), serta menguji peran Intellectual Capital yang diukur menggunakan Value Added Intellectual Coefficient (VAIC) sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Sampel penelitian diperoleh menggunakan metode purposive sampling dengan jumlah 325 data pengamatan. Analisis data dilakukan menggunakan regresi linear berganda melalui dua model pengujian serta analisis mediasi dengan Macro PROCESS pada SPSS. Variabel kontrol yang digunakan dalam penelitian ini adalah leverage dan ukuran perusahaan. Hasil penelitian menunjukkan bahwa dewan direksi, dewan komisaris, dan komite audit berpengaruh positif dan signifikan terhadap kinerja keuangan (ROA). Selain itu, dewan direksi dan dewan komisaris berpengaruh positif dan signifikan terhadap Intellectual Capital (VAIC), sedangkan komite audit tidak berpengaruh signifikan terhadap Intellectual Capital. Intellectual Capital terbukti berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Hasil pengujian mediasi menunjukkan bahwa Intellectual Capital mampu memediasi secara parsial pengaruh dewan direksi, dewan komisaris, dan komite audit terhadap kinerja keuangan perusahaan. Penelitian ini memperkuat teori Resource-Based View dan teori keagenan yang menjelaskan bahwa penerapan Good Corporate Governance yang efektif mampu meningkatkan pengelolaan modal intelektual sehingga berdampak pada peningkatan kinerja keuangan perusahaan. Implikasi penelitian ini menunjukkan bahwa perusahaan perlu memperkuat kualitas corporate governance serta mengoptimalkan pengelolaan Intellectual Capital sebagai sumber daya strategis untuk menciptakan keunggulan kompetitif dan meningkatkan profitabilitas secara berkelanjutan. ***** This study aims to examine the effect of Good Corporate Governance (GCG), proxied by the board of directors, board of commissioners, and audit committee, on corporate financial performance as measured by Return on Assets (ROA). It also investigates the mediating role of Intellectual Capital, measured using the Value Added Intellectual Coefficient (VAIC). This study employed a quantitative research approach using secondary data obtained from the annual reports and financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample consisted of 325 firm-year observations selected using the purposive sampling method. Data were analyzed using multiple linear regression with two regression models and mediation analysis using the PROCESS Macro in SPSS. Firm size and leverage were included as control variables. The results indicate that the board of directors, board of commissioners, and audit committee have a positive and significant effect on financial performance (ROA). Furthermore, the board of directors and board of commissioners have a positive and significant effect on Intellectual Capital (VAIC), whereas the audit committee does not have a significant effect on Intellectual Capital. Intellectual Capital is found to have a positive and significant effect on financial performance. The mediation analysis further reveals that Intellectual Capital partially mediates the relationship between the board of directors, board of commissioners, and audit committee and corporate financial performance. The findings support the Resource-Based View and Agency Theory, suggesting that effective implementation of Good Corporate Governance enhances the management of intellectual capital, which subsequently improves corporate financial performance. The practical implication of this study is that companies should strengthen the quality of corporate governance and optimize the management of Intellectual Capital as a strategic resource to achieve sustainable competitive advantage and improve profitability.

Item Type:	Thesis (Magister)
Additional Information:	1). Prof. Dr. IGKA Ulupui, SE., M.Si., Ak. ; 2). Dr. Achmad Fauzi, S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Sejarah Ekonomi, Kondisi Ekonomi Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Kristina Evana Pakpahan .
Date Deposited:	12 Aug 2026 02:19
Last Modified:	12 Aug 2026 02:19
URI:	http://repository.unj.ac.id/id/eprint/69259

Actions (login required)

View Item