Pengaruh good corporate governance dan intellectual capital terhadap kinerja perusahaan yang di moderasi dengan nilai perusahaan
P enelitian ini membahas mengenai pengaruh good corporate governance (dewan direksi, dewan komisaris, komisaris independen) dan intellectual capital terhadap kinerja keuangan perusahaan (return on assets) yang dimoderasi nilai perusahaan (price book value) . Penelitian ini menggunakan data sekunder. Teknik yang digunakan dalam pengumpulan data adalah purposive sampling. Metode yang digunakan adalah analisis regresi linear berganda dengan menggunakan alat bantu aplikasi SPSS.Hasil penelitian menunjukkan bahwa dewan komisaris dan intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan perusaahaan. Sedangkan dewan direksi, komisaris independen tidak memiliki pengaruh secara positif dan signifikan terhadap kinerja keuangan perusahaan. Penelitian ini juga menunjukkan bahwa variabel moderasi, nilai perusahaan mampu memoderasi pengaruh dewan direksi terhadap kinerja keuangan perusahaan, tetapi nilai perusahaan tidak mampu memoderasi pengaruh hubungan dewan komisaris terhadap kinerja keuangan perusahaan , nilai perusahaan tidak mampu memoderasi pengaruh komisaris independen terhadap kinerja keuangan perusahaan dan nilai perusahaan tidak mampu memoderasi pengaruh intellectual capital terhadap kinerja keuangan perusahaan.
T he objective of this research is to obtain empirical evidence about the influence of good corporate governance (board of directors, board of commissioner, and independent commissioner) and intellectual capital as independent variables on the performance of the company (return on aset) as dependent variable with firm value as moderating variable in Indonesian manufacturing companies. This research uses secondary data. The sampling technique used in this research is purposive sampling method. The research is using doubled regression for analysing data.The result shows that board of commissioner and intellectual capital have positive influence and significant influence on performance of the company. While board of directors and independent commissioner do not have influence on performance of the company. Also this research shows that moderating variable , firm value have influence to relation between board of directors on the performance of the company. But also firm value do not have influence to relation between board of commissioner on the performance of the company, firm value do not have influence to relation between independent commissioner on the performance of the company, and firm value do not have influence to relation between intellectual capital on the performance of the company.