Pengaruh Intellectual Capital dan Penerapan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening (Studi pada Bank Umum Syariah di Indonesia)
Keywords:
Intellectual Capital, Good Corporate Governance (GCG), Nilai Perusahaan, Kinerja KeuanganAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital dan penerapan Good Corporate Governance terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Penelitian ini menggunakan jenis data sekunder bersifat kuantitatif yang diperoleh dari laporan keuangan tahunan bank umum syariah Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK) pada tahun 2015-2020. Teknik sampling yang digunakan adalah purposive sampling dengan kriteria yang telah ditentukan. Diperoleh jumlah sampel sebanyak 42 sampel yang berasal dari 7 bank umum syariah dengan periode pengamatan selama 6 tahun. Metode pengujian data yang digunakan adalah analisis jalur menggunakan program SPSS 21.Hasil penelitian hipotesis menunjukkan bahwa secara parsial, baik variabel intellectual capital tidak berpengaruh nilai perusahaan. Sedangkan good corporate governance berpengaruh secara negatif terhadap nilai perusahaan. Selanjutnya variabel intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan. Sedangkan good corporate governance tidak berpengaruh terhadap kinerja keuangan. Dan kinerja keuangan tidak berpengaruh terhadap nilai perusahaan. Dalam pengujian causal step menunjukkan bahwa kinerja keuangan tidak mampu memediasi hubungan antara pengaruh intellectual capital terhadap nilai perusahaan maupun good corporate governance terhadap nilai perusahaan.
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