Pengaruh Intellectual Capital dan Penerapan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening (Studi pada Bank Umum Syariah di Indonesia)

Authors

  • fanny utari Universitas Islam Negeri Raden Fatah Palembang

Keywords:

Intellectual Capital, Good Corporate Governance (GCG), Nilai Perusahaan, Kinerja Keuangan

Abstract

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.

References

Antasari, R. (2021a). Islam and Domestic Violence between Husbands and Wives: Indonesian Social and Cultural Perceptions. Islamic Quarterly, 65(3), 303–325.

Antasari, R. (2021b). The Islamic Quarterly: Vol 65, No. 3-303 Islam and Domestic Violence between Husbands and Wives: Indonesian Social and Cultural Perceptions. The Islamic Quarterly:, 65(3), 303–326.

Azwari, P. C., & Jayanti, S. D. (2022). Impact of Third-Party Funds and Capital Adequacy Ratio on Profit Shar- ing Financing. International Business …, 6(1), 63–70.

Barkah, Q. (2014). Kedudukan Dan Jumlah Mahar Di Negara Muslim. AHKAM : Jurnal Ilmu Syariah, 14(2), 279–286. https://doi.org/10.15408/ajis.v14i2.1286

Barkah, Q., Huzaimah, A., Rachmiyatun, S., Andriyani, & Ramdani, Z. (2022). Abandonment of Women’s Rights in Child Marriage; An Islamic Law Perspective. Al-Ihkam: Jurnal Hukum Dan Pranata Sosial, 17(2), 383–411. https://doi.org/10.19105/al-Ihkam.v17i2.6725

Bayumi, M. R., & Jaya, R. A. (2018). BUILDING INTEGRATION AND INTERCONNECTION IN ISLAMIC ECONOMIC SYSTEM TO CREATE ISLAMIC SOLUTIONS IN SOLVING SOCIAL PROBLEMS. Jurnal Ekonomi Dan Keuangan Islam, 7(1), 59–80.

Chandra Zaky Maulana. (2019). Influencing Factors on the Actual Usage of Mobile Phone Bankingin the Shari’ah Banks: A Survey in Palembang City, Indonesia. Sinta 2.

Huzaimah, A., & Aziz, S. (2018). Urgensi Penerapan Lembaga Dwangsom (Uang Paksa) Pada Perkara Hadhânah di Pengadilan Agama dalam Perspektif Maqâshid al-Syarî’ah. Al-’Adalah, 15(1), 125. https://doi.org/10.24042/adalah.v15i1.3383

Lidyah, R., Mismiwati, Hartini, T., Akbar, D. A., Africano, F., & Anggreni, M. (2020). The Effect of Audit Committee, Independent Commissioners Board And Firm Size on Audit Delay Through Capital Structure as An Intervening Variable In Sharia Bank. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(7), 11313–11325.

Maulana, C. Z., Suryana, Y., Kartini, D., & Febrian, E. (2019). Influencing Factors on the Actual Usage of Mobile Phone Banking in the Shari’ah Banks: A Survey in Palembang City, Indonesia. Journal of the Japan Welding Society, 88(5), 366–374. https://doi.org/10.2207/jjws.88.366

Muhamad Rahman Bayumi. (2018). BUILDING INTEGRATION AND INTERCONNECTION IN ISLAMIC ECONOMIC SYSTEM TO CREATE ISLAMIC SOLUTIONS IN SOLVING SOCIAL PROBLEMS. Sinta 2.

Prof. Rina Antasari. (2022). Gender Mainstreaming Problems in Student Organizations at Islamic Religious Colleges. Sinta 2.

Qodariah Barkah dan Arne. (2022). Abandonment of Women’s Rights in Child Marriage; An Islamic Law Perspective. Scopus Q1.

Safitri, R., Lidyah, R., & Rachmania. (2022a). Profitability, Good Corporate Governance, Dividend Policy, and Firm Value at ISSI. Etikonomi, 21(1), 139–152.

Safitri, R., Lidyah, R., & Rachmania, R. (2022b). Profitability, Good Corporate Governance, Dividend Policy, and Firm Value at ISSI. Etikonomi, 21(1), 139–152. https://doi.org/10.15408/etk.v21i1.16524

Antasari, R. (2021). Islam and Domestic Violence between Husbands and Wives: Indonesian Social and Cultural Perceptions. Islamic Quarterly, 65(3), 303–325.

Azwari, P. C., & Jayanti, S. D. (2022). Impact of Third-Party Funds and Capital Adequacy Ratio on Profit Shar- ing Financing. International Business …, 6(1), 63–70. https://journal.stebilampung.ac.id/index.php/ibarj/article/view/236%0Ahttps://journal.stebilampung.ac.id/index.php/ibarj/article/viewFile/236/154

Barkah, Q. (2014). Kedudukan Dan Jumlah Mahar Di Negara Muslim. AHKAM : Jurnal Ilmu Syariah, 14(2), 279–286. https://doi.org/10.15408/ajis.v14i2.1286

Barkah, Q., Huzaimah, A., Rachmiyatun, S., Andriyani, & Ramdani, Z. (2022). Abandonment of Women’s Rights in Child Marriage; An Islamic Law Perspective. Al-Ihkam: Jurnal Hukum Dan Pranata Sosial, 17(2), 383–411. https://doi.org/10.19105/al-Ihkam.v17i2.6725

Bayumi, M. R., & Jaya, R. A. (2018). Building Integration and Interconnection in Islamic Economic System To Create Islamic Solutions in Solving Social Problems. Share: Jurnal Ekonomi Dan Keuangan Islam, 7(1), 59–80. https://doi.org/10.22373/share.v7i1.2293

Huzaimah, A., & Aziz, S. (2018). Urgensi Penerapan Lembaga Dwangsom (Uang Paksa) Pada Perkara Hadhânah di Pengadilan Agama dalam Perspektif Maqâshid al-Syarî’ah. Al-’Adalah, 15(1), 125. https://doi.org/10.24042/adalah.v15i1.3383

Lidyah, R., Mismiwati, Hartini, T., Akbar, D. A., Africano, F., & Anggreni, M. (2020). The Effect of Audit Committee, Independent Commissioners Board And Firm Size on Audit Delay Through Capital Structure as An Intervening Variable In Sharia Bank. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(7), 11313–11325.

Maulana, C. Z., Suryana, Y., Kartini, D., & Febrian, E. (2019). Influencing Factors on the Actual Usage of Mobile Phone Banking in the Shari’ah Banks: A Survey in Palembang City, Indonesia. Journal of the Japan Welding Society, 88(5), 366–374. https://doi.org/10.2207/jjws.88.366

Safitri, R., Lidyah, R., & Rachmania, R. (2022). Profitability, Good Corporate Governance, Dividend Policy, and Firm Value at ISSI. Etikonomi, 21(1), 139–152. https://doi.org/10.15408/etk.v21i1.16524

Antasari, R. (2021). Islam and Domestic Violence between Husbands and Wives: Indonesian Social and Cultural Perceptions. Islamic Quarterly, 65(3), 303–325.

Azwari, P. C., & Jayanti, S. D. (2022). Impact of Third-Party Funds and Capital Adequacy Ratio on Profit Shar- ing Financing. International Business …, 6(1), 63–70. https://journal.stebilampung.ac.id/index.php/ibarj/article/view/236%0Ahttps://journal.stebilampung.ac.id/index.php/ibarj/article/viewFile/236/154

Barkah, Q. (2014). Kedudukan Dan Jumlah Mahar Di Negara Muslim. AHKAM : Jurnal Ilmu Syariah, 14(2), 279–286. https://doi.org/10.15408/ajis.v14i2.1286

Barkah, Q., Huzaimah, A., Rachmiyatun, S., Andriyani, & Ramdani, Z. (2022). Abandonment of Women’s Rights in Child Marriage; An Islamic Law Perspective. Al-Ihkam: Jurnal Hukum Dan Pranata Sosial, 17(2), 383–411. https://doi.org/10.19105/al-Ihkam.v17i2.6725

Bayumi, M. R., & Jaya, R. A. (2018). Building Integration and Interconnection in Islamic Economic System To Create Islamic Solutions in Solving Social Problems. Share: Jurnal Ekonomi Dan Keuangan Islam, 7(1), 59–80. https://doi.org/10.22373/share.v7i1.2293

Huzaimah, A., & Aziz, S. (2018). Urgensi Penerapan Lembaga Dwangsom (Uang Paksa) Pada Perkara Hadhânah di Pengadilan Agama dalam Perspektif Maqâshid al-Syarî’ah. Al-’Adalah, 15(1), 125. https://doi.org/10.24042/adalah.v15i1.3383

Lidyah, R., Mismiwati, Hartini, T., Akbar, D. A., Africano, F., & Anggreni, M. (2020). The Effect of Audit Committee, Independent Commissioners Board And Firm Size on Audit Delay Through Capital Structure as An Intervening Variable In Sharia Bank. PalArch’s Journal of Archaeology of Egypt/Egyptology, 17(7), 11313–11325.

Maulana, C. Z., Suryana, Y., Kartini, D., & Febrian, E. (2019). Influencing Factors on the Actual Usage of Mobile Phone Banking in the Shari’ah Banks: A Survey in Palembang City, Indonesia. Journal of the Japan Welding Society, 88(5), 366–374. https://doi.org/10.2207/jjws.88.366

MA Ferdiansyah dan FA Faisal Udayana, “Faktor-Faktor Nilai Perusahaan: Kajian Berdasarkan Modal Intelektual, Pertumbuhan dan Kinerja Perusahaan,” E-Jurnal Akuntansi, 30.04 (2020), 911–21.

Safitri, R., Lidyah, R., & Rachmania, R. (2022). Profitability, Good Corporate Governance, Dividend Policy, and Firm Value at ISSI. Etikonomi, 21(1), 139–152. https://doi.org/10.15408/etk.v21i1.16524

segala Indah Cahya, Pengaruh Intellectual Capital, Kualitas Penerapan Good Corporate Governance, Struktur Modal Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening, 2019.

Syafitri, Tria, Nila Firdausi Nuzula, dan Ferina Nurlaily, “Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan (Studi pada perusahaan industri sub sektor logam dan Sejenisnya yang terdaftar di bei periode 2012-2016),” Jurnal Administrasi Bisnis, 56.1 (2018), 118–26

Tunpornchai, Watcharapong, dan Surang Hensawang, “Effects of Corporate Social Responsibility and Corporate Governance on Firm Value: Empirical Evidences of the Listed Companies on the Stock Exchange of Thailand in the SET100,” PSAKU International Journal of Interdisciplinary Research, 7.1 (2018), 161–70

V. W., Sujarweni, dan Endrayanto P, Statistik Untuk Penelitian (Yogyakarta: Graha, 2012)

Yulianto, dan Widyasasi, “Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan,” Jurnal Paradigma Akuntansi, 2.2 (2020), 576–85

Downloads

Published

2022-12-10