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Pengaruh efektivitas dewan komisaris dan jenis kepemilikan terhadap kinerja bank melalui modal intelektual
The purpose of this research is to examine the effects of board of commissioner effectiveness on Bank Performance with two indicators: firm value and credit risk, with intellectual capital performance as intervening variable. To assess for board of commissioner effectiveness, this research utilizes scoring method developed by Hermawan (2009), which comprises four aspects: independence, activities, size, and competence. Intellectual capital performance is measured by using VAICTM, a method developed by Pulic (1998). For sampling purposes, this research utilize 30 listed banks in Indonesia Stock Exchange during 2008-2011. The results show that board of commissioner effectiveness has marginally significant negative effect on intellectual capital performance. Board of commissioner effectiveness has significant positive effect to firm value, but this positive effect is not explained by intellectual capital performance. On the other side, board of commissioner effectiveness and intellectual capital performance do not have any significant impact on credit quality. Ownership type does not have any significant influence on intellectual capital performance.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8353 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Non Company performance Corporate governance Board of commissioner Firm value Intellectual capital performaing loan |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xv, 143 p. : diagr. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |