PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI ASIA TAHUN 2016-2021
Article Sidebar
Main Article Content
Abstract
The purpose of this study is to establishing the influence of intellectual capital and good corporate governance (namely: number of board directors, number of independent directors, audit committee meetings size) on financial performance in Asian telecommunication industries. This study employing 8 Asian companies from telecommunication sector listed in New York Stock Exchange (NYSE) with a total of 48 surveillance during the 2016-2021 sample years.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
Abd-Elrahman, A.-E. H., El-Borsaly, A. A.-E., Hafez, E. A.-E., & Hassan, S. A. (2020). Intellectual capital and service quality within the mobile telecommunications sector of Egypt. Journal of Intellectual Capital, 21(6), 1185–1208. https://doi.org/10.1108/JIC-07-2019-0180
Ahmeti, A., Ahmeti, S., & Aliu, M. (2022). Effect of Internal Audit Quality on the Financial Performance of Insurance Companies: Evidence from Kosovo. International Journal of Applied Economics, Finance and Accounting, 12(2), 63–68. https://doi.org/10.33094/ijaefa.v12i2.551
Aikins, S. K. (2011). AN EXAMINATION OF GOVERNMENT INTERNAL. Public Finance and Management, 11(2011).
Aprianingsih, A., & Yushita, A. N. (2016). PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERBANKAN. Jurnal Profita, 4(2016), 1–16.
Asih, S. C., & Septiani, A. (2018). PENGARUH AUDIT INTERNAL, INTELLECTUAL CAPITAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN. Volume 7, 10.
Badawi, A. (2018). PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERBANKAN INDONESIA (STUDI EMPIRIS DI BURSA EFEK INDONESIA TAHUN 2015-2017). 13.
Bouteïna, E. G. (2021). Internal Audit Quality and Financial Performance: A systematic Literature Review Pointing to New Research Opportunities. 27.
FI Team. (2022, December 8). New York Stock Exchange (NYSE). Corporate Finance Institute. https://corporatefinanceinstitute.com/resources/equities/new-york-stock-exchange-nyse/
Fukuyama, M. (2018). Society 5.0: Aiming for a New Human-Centered Society. Japan SPOTLIGHT, July/ August 2018, 1–4.
Hakim, A. (2021). ANALISIS DATTA KUANTITATIF UNTUK ILMU-ILMU SOSIAL. Empatdua Media.
International Data Corporation. (2020, November 6). Telcos in Asia/Pacific Are Performing Better than Expected: IDC Has Adjusted Its Forecast for Worldwide Connectivity Services Market Upwards. IDC Corporate USA. https://www.idc.com/getdoc.jsp?containerId=prUS46992920
Intia, L. C., & Azizah, S. N. (2021). PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA. Jurnal Riset Keuangan dan Akuntansi, 7(2). https://doi.org/10.25134/jrka.v7i2.4860
Izzatika, D. N., Kustono, A. S., & Nuha, G. A. (2020). Pengaruh Rasio Keuangan Sebelum dan Sesudah Merger dan Akuisisi terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Accounting Research Journal, 1, 16.
Khairuni, R., Zahara, & Santi, E. (2019). Pengaruh Intellectual Capital Dan Mekanisme Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2017. Akuntansi dan Manajemen, 14(1), 58–81. https://doi.org/10.30630/jam.v14i1.86
Kusumaningtias, R. (2020). Is Disclosure of Information Technology (IT) Internal Control Weaknesses Worthwhile for Firms? Journal of Advanced Research in Dynamical and Control Systems, 12(SP4), 533–540. https://doi.org/10.5373/JARDCS/V12SP4/20201519
Nimtrakoon, S. (2015). The relationship between intellectual capital, firms’ market value and financial performance: Empirical evidence from the ASEAN. Journal of Intellectual Capital, 16(3), 587–618. https://doi.org/10.1108/JIC-09-2014-0104
Pratiwi, T. R. (2017). PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN DI INDONESIA. JURNAL Akuntansi & Keuangan, 8(1), 20.
Ramadhani, A., & Agustin, H. (2021). Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019). Jurnal Eksplorasi Akuntansi, 3, 67–81.
Review of NYSE: What Is The New York Stock Exchange?, by B. Curry. Forbes. https://www.forbes.com/advisor/investing/nyse-new-york-stock-exchange/
Shahzad, F., Baig, M. H., Rehman, I. U., Saeed, A., & Asim, G. A. (2022). Does intellectual capital efficiency explain corporate social responsibility engagement-firm performance relationship? Evidence from environmental, social and governance performance of US listed firms. Borsa Istanbul Review, 22(2), 295–305. https://doi.org/10.1016/j.bir.2021.05.003
Shan, Y. G., & McIver, R. P. (2011). Corporate governance mechanisms and financial performance in China: Panel data evidence on listed non financial companies. Asia Pacific Business Review, 17(3), 301–324. https://doi.org/10.1080/13602380903522325
Sugiyono. (2022). Metode Penelitian Kuantitatif. Alfabeta.
Suharti, E. A., & Priyadi, M. P. (2020). PENGARUH AUDIT INTERNAL, INTELLECTUAL CAPITAL, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN. 9, 17.
Suraj, O. A., & Bontis, N. (2012). Managing intellectual capital in Nigerian telecommunications companies. Journal of Intellectual Capital, 13(2), 262–282. https://doi.org/10.1108/14691931211225724
The Institute of Internal Auditors. (2006). About Internal Audit. The Institute of Internal Auditors. https://www.theiia.org/en/about-us/about-internal-audit/
Winarno, S. H. (2019). Analisias NPM, ROA, dan ROE dalam Mengukur Kinerja Keuangan. Jurnal STEI Ekonomi, 28(02), 254–266. https://doi.org/10.36406/jemi.v28i02.254