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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 1, November 2014, Hlm. 131-142

PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN

APIT SUSANTI

STIE Trisakti
apit@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH CORPORATE GOVERNANCE, MANAJEMEN LABA DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN

ABSTRACT:

The purpose of this research is to identify seven independent variables that is board of commissaries, audit committee, institutional ownership, managerial ownership, independent commissioner composition, earning management and intellectual capital are taken into consideration to identify their effect on financial performance. This research uses the purposive sampling method. Forty two manufacturing companies listed at Indonesian Stock Exchange were used as sample, with period 2009 until 2011. The result of this research showed that institutional ownership, managerial ownership, independent commissioner composition, and intellectual capital have influence to financial performance but board of commissioner, audit committee, and earning management has no influence to financial performance.

Keyword :Board of Commissioner, Audit Committee, Institutional Ownership, Managerial Ownership, Independent Commissioner Composition, Earning Management, Intellectual Capital, Financial Performance.
 
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