PENGARUH CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, DANKECUKUPAN MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAANPERBANKAN TAHUN 2015

Abstract

A company will always attempt to reach it’s goal by increasing it’s efficiency and effectiveness. One of the ways to
achieve the goal is by improving Good Corporate Governance, Intelectual Capital, and Capital Adequacy. This
study was conducted with the aim of finding about the effect of Good Corporate Governance, Intelectual Capital,
and Capital Adequacy on financial performance of the banking sector proxies by ROA. Corporate Governance
measured using Internet Based Corporate Governance (IBCG) rating modified. The data used secondary data were
collected from company financial report from IDX and company website. The population consisted of Banking
Sector listed on IDX period 2015. The sample consisted of 38 companies selected using purposive sampling. The
hypothesis was tested by using multiple linear regression using. The hypothesis testing showed that Good Corporate
Governance and Intelectual Capital partially, have an effect on financial performance of the companies. Then,
Capital Adequacy showed that haven’t an effect on financial performance of the companies.
Keywords : Good Corporate Governance, Intelectual Capital, Capital Adequacy, Financial Performance, IBCG
Rating Modified.