ABSTRAK
PENGARUH CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL BANK UMUM SWASTA NASIONAL YANG TERDAFTAR
DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh proporsi dewan komisaris independen, proporsi dewan komisaris dan direksi wanita, kepemilikan manajerial dan kepemilikan institusional terhadap intellectual capital yang diukur dengan metode VAIC, baik secara parsial atau bersama-sama dan untuk mengetahui variabel yang paling dominan yang memengaruhi intellectual capital Bank Umum Swasta Nasional di Bursa Efek Indonesia.
Populasi dari penelitian ini adalah seluruh Bank Umum Swasta Nasional yang terdaftar di BEI selama periode 2008-2012. Total sampel penelitian adalah 8 bank yang ditentukan melalui target sampling. Metode pengumpulan data dilakukan melalui studi dokumentasi. Metode analisis yang digunakan adalah analisis deskriptif dan regresi linier berganda.
Hasil penelitian ini menunjukkan bahwa secara simultan variabel proporsi dewan komisaris independen, proporsi dewan komisaris dan direksi wanita, kepemilikan manajerial dan kepemilikan institusional berpengaruh signifikan terhadap VAIC (Value Added Intellectual Coefficient) Bank Umum Swasta di Bursa Efek Indonesia. Secara parsial proporsi dewan komisaris independen tidak memiliki pengaruh yang signifikan terhadap VAIC, proporsi dewan komisaris dan direksi wanita, kepemilikan manajerial dan kepemilikan institusional berpengaruh signifikan terhadap VAIC.
Kata kunci: corporate governance, intellectual capital, dewan komisaris independen, dewan komisaris dan direksi wanita, kepemilikan manajerial, kepemilikan institusional, VAIC
ABSTRACT
THE EFFECT OF CORPORATE GOVERNANCE TOWARDS INTELLECTUAL CAPITAL OF NATIONAL PRIVATE BANKS LISTED ON INDONESIA STOCK
EXCHANGE
This research is aimed to obtain empirical evidence about the effect of the proportion of board of commissioners, the proportion of female directors and commissioners, managerial ownership and institutional ownership toward VAIC, either partially or jointly, and to determine the most dominant variable that affect VAIC of national private banks in Indonesia Stock Exchange.
The population of this research are all national private banks listed on Indonesia Stock Exchange for 2008-2012. Total research samples are 8 banks that selected with target sampling. The method used to the data collection is through documentation study. The methods used to data analysis are descriptive analysis and multiple linear regression.
The result of this research shows that the proportion of board of commissioners, the proportion of female directors and commissioners, managerial ownership and institutional ownership simultaneously have a significant influence toward VAIC of national private banks that are listed on Indonesia Stock Exchange. Partially, the proportion of board of commissioners has no significant effect toward VAIC, while the proportion of female directors and commissioners, managerial ownership and institutional ownership have significant effect toward VAIC.
Keywords: corporate governance, intellectual capital, board of commissioners, female directors and commissioners, managerial ownership, institutional ownership, VAIC
