PENGARUH CORPORATE GOVERNANCE, ASIMETRI INFORMASI DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN

Authors

  • Rika Yulia Irianti Universitas Muhammadiyah Magelang
  • Barkah Susanto Universitas Muhammadiyah Magelang
  • Nur Laila Yuliani Universitas Muhammadiyah Magelang

Keywords:

Board of Commissioners, Board of Directors, Audit Committee, Corporate Governance, Information Asymmetry, Intellectual Capital, Financial Performance

Abstract

This study aims to examine the effect of corporate governance, information asymmetry and intellectual capital. This type of research is quantitative using secondary data in the form of data from the annual financial report (Annual Report). The population of this study is Manufacturing Companies listed on the IDX for the period 2019-2021 which were taken using purposive sampling with the criteria of manufacturing companies that publish complete annual reports for the period 2019-2021. Data regarding the variables of the board of commissioners, board of directors, audit committee, information asymmetry and intellectual capital are available in full in the annual financial statements of manufacturing companies for the period 2019-2021. The results showed that the board of commissioners variable had no effect on the company's financial performance. The board of directors has an effect on the company's financial performance. The audit committee has no effect on the company's financial performance. Information asymmetry has a negative effect on financial performance. Intellectual capital has a positive effect on financial performance.

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Published

2023-03-01