Andhika putra, . (2026) PENGARUH GCG DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR INFRASTRUKTUR DI BEI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to examine and analyze the effect of Good Corporate Governance (GCG), proxied by the Board of Directors and Managerial Ownership, and Intellectual capital on Financial Performance with Firm Size as control variable. This research was conducted on infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The population in this study included 68 companies, with a final sample of 55 companies selected using purposive sampling techniques, resulting in a total of 165 observations. The data analysis method used is panel data regression analysis using STATA software, where the Random Effect Model (REM) was selected as the best estimation model. Financial Performance is measured using Return on Assets(ROA), the Board of Directors is measured by meeting frequency, Managerial Ownership is measured by the percentage of share ownership by management, Intellectual capital is measured using the Value Added intellectual coefficient (VAIC™) method, and Firm Size is measure by asset ln. The results showed that partially, the Board of Directors (X1) and Managerial Ownership (X2) did not have a significant effect on financial performance. However, Intellectual capital (X3) proved to have a positive and significant effect on financial performance. Simultaneously, all independent variables significantly influence the financial performance of infrastructure sector companies.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112178] [Pembimbing: Rahmiyatus Syukra] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Ayunita Ajengtyas] |
| Uncontrolled Keywords: | Financial Performance, Good Corporate Governance, Board of Directors, Managerial Ownership, Intellectual capital, Infrastructure Sector. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ANDHIKA PUTRA |
| Date Deposited: | 01 Apr 2026 07:57 |
| Last Modified: | 01 Apr 2026 07:57 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41625 |
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