Journal of Administrative Sciences and Policy Studies

Corporate Governance and Intellectual Capital on Financial Performance of Bank Sector Companies: Indonesia Stock Exchange 2008-2012
Jauhar Arifin

Abstract
The aim of this study was to assess the influence of corporate governance and intellectual capital on financial performance of Bank Sector companies. The bank sector companies as unit data is listed at Jakarta Indonesia Stock Exchange (IDX) period 2008-2012. These unit data was represented by the audited financial statements of company and historical data of stock prices in Indonesia Stock Exchange from the year of 2008 to 2012. Companies sampled in the study were only companies which meet the sampling criteria, i.e. 130 companies. Data was analysed with Generalized Structured Component Analysis (GSCA). Result of research indicates that corporate governance does not have significant influence on the intellectual capital. Similarly, that intellectual capital does not have significant influence on corporate governance. However, corporate governance and intellectual capital significantly influence financial performance of banking sector companies listed at the IDX in 2008-2012. It means that any changes in corporate governance and intellectual capital may impact on the financial performance of the banking sector companies listed at IDX

Full Text: PDF     DOI: 10.15640/jasps.v4n1a4