Good Corporate Governance and Intellectual Capital: Evidence From Corporate Governance Perception Index

Fidiana, Fidiana (2021) Good Corporate Governance and Intellectual Capital: Evidence From Corporate Governance Perception Index. Assets: Jurnal Akuntansi dan Pendidikan, 10 (1). pp. 23-32. ISSN 24776251

	Text GUNAWAN & FIDIANA NASKAH.pdf Download (384kB)
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	Text TURNITIN-GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX.pdf Restricted to Repository staff only Download (2MB)
	Text KORESPONDENSI, ASSETS GCG INTELEKTUAL.pdf Restricted to Repository staff only Download (944kB)

Abstract

This research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corporate Governance Perception Index) 2013-2017. Based on multiple linear regression, this research have no proved the GCG (Good Corporate Governance) and IC (intellectual capital) as a predictor of financial performance. It means that corporate governance cannot always be used to measure short-term financial performance but is more useful for measuring the company’s prosperity in the long run

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