Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh?
نویسندگان
چکیده

 Tujuan penelitian ini adalah untuk memberikan bukti empiris mengenai pengaruh praktik corporate governance (CG) terhadap kinerja modal intelektual perusahaan. Praktik CG yang diteliti proporsi komisaris independen, jumlah dewan komisaris, dan komite audit. Sedangkan variable dependen dalam diukur dengan Value Added Intellectual Capital (VAIC). Sampel perusahaan perbankan terdaftar pada Bursa Efek Indonesia tahun 2015-2021 sebanyak 248 observasi. Hasil independen dapat meningkatkan intelektual. Namun, audit tidak berpengaruh
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ژورنال
عنوان ژورنال: JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
سال: 2023
ISSN: ['2086-4264', '2581-2343']
DOI: https://doi.org/10.33558/jrak.v14i1.5799