Mustaghfiroh, Nurul (2026) PENGARUH INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024). Skripsi thesis, Universitas BPD.
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Abstract
This study aims to empirically test the effect of Intellectual Capital, Good Corporate Governance, and firm size on firm value. Intellectual Capital is measured by VAICtm coefficient. Good Corporate Governance is proxied with independent commissioner’s proportion and firm size is proxied by total asset.the This quantitative research utilized secondary data extracted from annual reports of financial sector companies listed in Indonesia Stock Exchange for the 2020-2024 period. The sampling technique employed was purposive sampling. Based on observations conducted, 370 samples were selected. Data analysis was performed using by multiple linear regression analysis with SPSS. The results indicate that Good Corporate Governance has a positif effect on firm value, whereas Intellectual Capital and the firm size have no effect on firm value.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji secara empiris pengaruh Intellectual Capital, Good Corporate Governance, dan Ukuran Perusahaan terhadap Nilai Perusahaan. Intellectual Capital diukur menggunakan koefisien VAICtm. Good Corporate Governance diproksikan dengan proporsi komisaris independen, sedangkan ukuran perusahaan diproksikan dengan total aset. Penelitian kuantitatif ini menggunakan data sekunder yang diambil dari laporan tahunan perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia periode 2020-2024 dengan teknik pengambilan sampel menggunakan metode purposive sampling. Berdasarkan observasi yang dilakukan, terpilih 370 sampel penelitian. Analisis data menggunakan analisis regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa Good Corporate Governance berpengaruh positif terhadap nilai perusahaan, sedangkan Intellectual Capital dan ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan. |
| Uncontrolled Keywords: | Akuntansi Keuangan; Intellectual Capital; GCG; Ukuran Perusahaan; Nilai Perusahaan |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 15 Mar 2026 01:11 |
| Last Modified: | 15 Mar 2026 01:11 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3065 |
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