THE FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING INDUSTRY REVIEW FROM GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL

IF 1.1 4区医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH

Ajar-African Journal of Aids Research Pub Date : 2022-02-20 DOI:10.35129/ajar.v5i01.266

Sinta Zahrotul Ulya, Elen Puspitasari

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引用次数: 0

Abstract

This study aims to determine the effect of Good Corporate Governance and Intellectual Capital on the financial performance of Indonesian banking companies. Good Corporate Governance in terms of Board of Directors, Audit Committee, and Independent Commissioners. Intellectual capital measured by the efficiencies of human capital, structural capital, relational capital and capital employed. The population of this study is all banking companies listed on the Indonesia Stock Exchange for the 2017-2020. The number of samples from using purposive sampling technique obtained were 28 companies with 112 data observations. The major of financial performance proxied by Return on Assets and Capital Adequacy Ratio. This research uses multiple linear analysis method. The results of this study indicate that the Board of Directors and the efficiency of Human Capital, Structural Capital, Relational Capital, and capital employed have a significant positive effect on financial performances. Meanwhile, the Audit Committee and Independent Commissioner have no significant effect on financial performances.

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从良好的公司治理和智力资本两方面对印尼银行业的财务绩效进行考察

本研究旨在确定良好的公司治理和智力资本对印尼银行公司财务绩效的影响。良好的公司治理，包括董事会、审计委员会和独立专员。智力资本由人力资本、结构资本、关系资本和利用资本的效率来衡量。本研究的人口是2017-2020年在印度尼西亚证券交易所上市的所有银行公司。采用目的抽样技术获得的样本数量为28家公司，数据观测值为112个。财务绩效主要由资产收益率和资本充足率代表。本研究采用多元线性分析方法。研究结果表明，董事会、人力资本效率、结构资本效率、关系资本效率和资本使用效率对财务绩效有显著的正向影响。同时，审计委员会和独立专员对财务绩效没有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生

CiteScore

1.80

自引率

8.30%

发文量

审稿时长

>12 weeks

期刊介绍： African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.