Akira, M Raihan (2023) Pengaruh Intellectual Capital, Good Corporate Governance, Growth Sales, Dan Agency Cost Terhadap Kinerja Keuangan (studi Empiris Pada Perusahaan Consumer Goods Yang Terdaftar di Bursa Efek Indonesia (bei) Periode 2017-2021). Other thesis, Universitas Islam Riau.

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Abstract

Financial Performance in the Consumer Goods Industry listed on the Indonesia Stock Exchange is influenced by several factors including Intellectual Capital, Good Corporate Governance, Growth Sales, and Agency Costs. The purpose of this study is to see the long-term and short-term relationship between the variables of Intellectual Capital, Good Corporate Governance, Growth Sales, and Agency Cost on Financial Performance. The company population is 77 companies. The sample used was 26 companies based on purposive sampling technique. The total data from 5 years is 130 data. The data analysis technique used is the Vector Error Correction Model (VECM) with panel data for the period 2017-2021. The result showed that in the long-term Intellectual Capital, Good Corporate Governance proxied by the independent board of commissioners has a significant negative effect on financial performance, Good Corporate Governance proxied by the board of directors has a significant positive effect on financial perfomance, while Growth Sales and Agency Cost have no effect on financial performance. In the short-term, Intellectual Capital, Good Corporate Governance proxied by the independent board of commissioner and the board of directors, Growth Sales, and Agency Cost have no effect on financial performance.

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