THE INFLUENCE OF INTELLECTUAL CAPITAL, GOVERNANCE AND ORGANIZATIONAL CULTURE ON COMPANY PERFORMANCE

  • Tri Yulaeli Mahasiswa Prodi Doktor Ekonomi Universitas Trisakti
Keywords: Influence, Intellectual Capital, Corporate Governance, Organizational Culture of Corporate Performance

Abstract

The focus of this research was to ascertain the effect of intellectual capital, corporate governance, and organizational culture on the performance of manufacturing companies listed on the IDX from 2018 to 2020. This study is conducted quantitatively. The population for this study is all manufacturing firms that are publicly traded on the Indonesian Stock Exchange (IDX). Meanwhile, the sample selection from this research used the purposive sampling method and was selected based on certain criteria and totaled 278 companies. The types of data in this study are primary and secondary data collected using the method of observation and literature study. Data analysis in this study uses several analytical methods, namely Normality Test, Model Testing (simple correlation coefficient matrix), and Hypothesis Testing. Based on the results of data analysis, it can be concluded that: 1) Intellectual Capital has a positive and significant effect on company performance with a C.R. (critical ratio) value of 3.844 > 1.96 and a P value of 0.000 < 0.15; 2) Good Corporate Governance has a positive and significant impact on company performance with a C.R. (critical ratio) value of 2.291 > 1.96 and a P value of 0.000 < 0.23; and 3) Organizational Culture has a positive and significant effect on company performance with a C.R. (critical ratio) value of 3,019 > 1.96 and a P value of 0.003 < 0.23.

References

Alimy, J. I., & Herawaty, V. (2020, April). Pengaruh Intellectual Capital terhadap Kinerja Keuangan: Dengan Variabel Moderasi Prospector Strategy Pada Perusahaan Manufaktur yang Terdaftar di IDX Periode 2016-2018. In Prosiding Seminar Nasional Pakar (pp. 2-24).
Efendi, S. (2020). The Role of Human Capital in the Education Sector in Efforts to Create Reliable Organizational Human Resources. International Journal of Science and Society, 2(1), 405-413.
Efendi, S. (2021). Lecturer's Pedagogic Competence in Developing Student Learning at the National University. Jurnal Mantik, 5(2), 701-706.
Efendi, S. (2021). The Role of Knowledge-Based Signature Skill (Specific Knowledge-Based Professional Ability) as a Mediation Variable in Intellectual Capital, Intrinsic Motivation, Empowerment of Creativity on Performance:(Empirical Study at Private Universities DKI Jakarta). Italienisch, 11(2), 321-334.
Efendi, S. (2021, June). Implementation of Talent Management as an Effort to Improve Employee Performance. In 2nd Annual Conference on blended learning, educational technology and Innovation (ACBLETI 2020) (pp. 537-542). Atlantis Press.
Efendi, S., & Rahardja, E. (2021). The Role of Intellectual Capital, Intrinsic Motivation, and Competence on Service Performance: Empirical Studies at Jakarta Private Universities. International Journal of Science and Society, 3(3), 170-185.
Efendi, S., Sugiono, E., Guritno, E., Sufyati, & Hendryadi. (2020). Building innovation and competitiveness for low technology manufacturing SMEs through imitating capability and learning: The case of Indonesia. Cogent Social Sciences, 6(1), 1803515.
Farihah, S. M., & Setiawan, S. (2020). Determinan Intellectual Capital terhadap Profitabilitas di Bank Syariah: Pengujian Mediasi Kinerja Keuangan dan Kinerja Non Keuangan. Jurnal Samudra Ekonomi dan Bisnis, 11(2), 151-165.
Khatib, S. F., & Nour, A. N. I. (2021). The impact of corporate governance on firm performance during the COVID-19 pandemic: evidence from Malaysia. Journal of Asian Finance, Economics, and Business, Forthcoming.
Koji, K., Adhikary, B. K., & Tram, L. (2020). Corporate Governance and Firm Performance: A Comparative Analysis between Listed Family and Non-Family Firms in Japan. Journal of Risk and Financial Management, 13(9), 215.
Pasigai, A., Nasrullah, N., & Ramadani, A. (2021). Pengaruh Intellectual Capital Terhadap Kemampuan Transfer Of Knowledge Dosen Universitas Muhammadiyah Makassar. Jurnal Ilmu Manajemen Profitability, 5(2), 214-221.
Purwanto, P., & Mela, N. F. (2021). Pengaruh Modal Intelektual Dan Keunggulan Bersaing Terhadap Kinerja Keuangan. Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2(2), 339-362.
Putra, M. W., Darwis, D., & Priandika, A. T. (2021). Pengukuran Kinerja Keuangan Menggunakan Analisis Rasio Keuangan Sebagai Dasar Penilaian Kinerja Keuangan (Studi Kasus: CV Sumber Makmur Abadi Lampung Tengah). Jurnal Ilmiah Sistem Informasi Akuntansi, 1(1), 48-59.
Saruchera, F., & Asante‐Darko, D. (2021). Reverse logistics, organizational culture and firm operational performance: Some empirical evidence. Business Strategy & Development.
Sugiono, E., & Efendi, S. (2020). Leadership Style, Work Discipline, and Compensation to Employee Performance through Job Satisfaction. ENDLESS: International Journal of Future Studies, 3(2), 47-63.
Sugiono, E., & Efendi, S. (2020). Leadership Style, Work Discipline, and Compensation to Employee Performance through Job Satisfaction. ENDLESS: International Journal of Future Studies, 3(2), 47-63.
Sugiono, E., & Rachmawati, W. (2019). Pengaruh gaya kepemimpinan transformasional, Budaya organisasi danmotivasi ekstrinsik Terhadap kinerja karyawan PT Semen Padang, Jakarta Selatan. Oikonomia: Jurnal Manajemen, 15(1).
Sugiono, E., Efendi, S., & Afrina, Y. (2021). The Effect of Training, Competence, and Compensation on the Performance of New Civil Servants with Organizational Culture as Intervening: Studies at the Ministry of Health of the Republic of Indonesia. International Journal of Science and Society, 3(1), 262-279.
Sugiono, E., Efendi, S., & Sumardi, R. (2019). Peran Inovasi Sebagai Mediasi Hubungan Antara Modal Intelektual dengan Keunggulan Bersaing UKM. Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, 4(S1), 543-556.
Sugiono, E., Hidayat, D. O., & Efendi, S. (2020). Pengaruh Iklim Organisasi, Pelatihan Dan Kompensasi Terhadap Kepuasan Kerja Dan Dampaknya Terhadap Kinerja Pegawai Yayasan Mantab AL Hamid. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 602-627.
Sugiono, E., Nurwulandari, A., & Khairina, F. (2021). The Effect of Promotion Mix on Sales Performance Mediated by Customer Loyalty at Paul Bakery Kota Kasablanka Jakarta. ENDLESS: International Journal of Future Studies, 4(1), 93-111.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2021-10-05
How to Cite
Yulaeli, T. (2021). THE INFLUENCE OF INTELLECTUAL CAPITAL, GOVERNANCE AND ORGANIZATIONAL CULTURE ON COMPANY PERFORMANCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 1008-1022. https://doi.org/10.31955/mea.v5i3.1621