Pengaruh Modal Intelektual, Dewan Komisaris Independen dan Komite Audit terhadap Kinerja Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Modal Intelektual, Dewan Komisaris Independen dan Komite Audit terhadap kinerja perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Populasi yang digunakan dalam penelitian ini adalah 40 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Metode Pengambilan sampel adalah dengan menggunakan purposive sampling. Berdasarkan kriteria yang telah dibuat jumlah sampel adalah sebesar 9 perusahaan dengan periode pengamatan selama 5 tahun, sehingga diperoleh total observasi adalah sebanyak 40 pengamatan. Pengolahan data dilakukan dengan alat bantu program statistic SPSS 26,0. Teknik analisis data yang digunakan adalah teknik uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Berdasarkan hasil analisis data disimpulkan bahwa Modal intelektual berpengaruh positif dan signifikan terhadap kinerja perusahaan pada perusahaan perbankan yang tercatat di BEI periode 2016-2020, Dewan komisaris berpengaruh positif dan signifikan terhadap kinerja perusahaan pada perusahaan perbankan yang tercatat di BEI periode 2016-2020 dan Komite audit berpengaruh positif dan signifikan terhadap kinerja perusahaan pada perusahaan perbankan yang tercatat di BEI periode 2016-2020. This study aims todetermine the effect of intellectual capital, the board of independent commissioners and the audit committee on the performance of banking companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population used in this study were 40 banking companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on the criteria that have been made the number of samples is 9 companies with an observation period of 5 years. So the observations obtained are as many as 40 observations. Data processing was carries out using the SPSS 26,0 statistical program. Technical analysis of the data used is the classical assumption, analysis of multiple linear regression and hypothesis testing. The results of this study indicate thet partially intellectual capital and the board of commissioners have no effect on company performance, while the audit committee has a positive and significant effect on company performance. Based on the results of data analysis, it is concluded that intellectual capital has a positive and significant effects on company performance in banking companies listed on the IDX for the 2016-2020 period, the boards commissioners has a positive and significant effect on company performance in banking companies listed on the IDX for the 2016-2020 period and the audit committee has a positive and significant effect on the company performance in banking companies listed on the Indonesia stock exchange for the 2016-2020 period.