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Pengaruh efektivitas dewan komisaris, efektivitas komite audit, dan kinerja modal intelektual terhadap probabilita kelayakan kredit
The purpose of this research is to examine the effects of board of commissioner effectiveness, audit committee effectiveness, and intellectual capital performance on the probability of creditworthiness. Board of commissioner and audit committee effectiveness are assessed by using scoring method developed by Hermawan (2009). The effectiveness of board of commissioner is assessed based on its independency, activity, size, and competence. Meanwhile, audit committee effectiveness is assessed based on its activity, size, and competence. Intellectual capital performance is measured by using VAICTM, a method developed by Pulic (1998), and creditworthiness is measured based on the assessment done by Infobank Magazine April 2011. This research was using 193 samples of non-financial companies that listed at Indonesia Stock Exchange in 2010. The results of this research show that there is no significant effect of board of commissioner and audit committee effectiveness on the probability of creditworthiness. And there is no significant effect of board of commissioner and audit committee effectiveness on intellectual capital performance. However, there is positive and significant effect of intellectual capital performance on the probability of creditworthiness. This research can conclude that the effect of intellectual capital performance is more dominant than the effect of board of commissioner and audit committee effectiveness on the probability of creditworthiness. Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8206 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Credit Corporate governance Board of commissioner Human capital Audit committees Probabiliti |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvii, 162 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |