The Effect of Intellectual Capital and Corporate Governance on The Performance of Village Credit Institutions

I Gede Cahyadi Putra; Desy Wedasari; Gusti Ayu Putu Wulan Rahmasari

doi:10.32535/ijabim.v5i3.979

The Effect of Intellectual Capital and Corporate Governance on The Performance of Village Credit Institutions

I Gede Cahyadi Putra, Desy Wedasari, Gusti Ayu Putu Wulan Rahmasari

Abstract

The main purpose of this paper is to examine and analyze the effect of intellectual capital and corporate governance on the performance of village credit institutions in Tampaksiring District, Gianyar, Bali. The study population were 32 village credit institutions with 96 respondents. The findings show that there is a positive influence of intellectual capital and corporate governance on the performance of village credit institutions. This indicates that intellectual capital and good corporate governance of village credit institutions, such as human capital, capital structure and relational capital highly will improve the performance of village credit institutions.

Keywords

Corporate Governance, Intellectual Capital, Village Credit Institutions (LPD)

Full Text:

PDF

References

Bali Provincial Regulation No. 3 of 2017 on Village Credit Institutions.

Bulandari, I. G. A. W. (2015). The effect of good corporate governance principles on the financial performance of village credit institutions (LPD) in Badung Regency (Masterâ€™s Thesis). Udayana University, Bali.

Harianja, H., & Fauzie, S. (2013). Analisis Value Added sebagai Indikator Intellectual Capital terhadap Kinerja Perbankan di Indonesia. Jurnal Ekonomi dan Keuangan, 2(5), 265-281.

Jensen, M., & Meckling, W. H. (1976). The theory of the firm: Managerial behavior, agency ost, and ownership structure. Journal of Financial and Economics, 3(4), 305-360.

Kartika, M., Hartane, S. E. (2013). Kartika, Martha., Hartane Searce E. 2013. The Effect of Intellectual Capital on the Profitability of Banking Companies Listed on the Indonesia Stock Exchange in 2007-2011. Business Accounting Review Journal, 1(2), 1-12.

Khasanah, Anita Nur. (2016). Pengaruh intellectual capitaldan islamicity performance indexterhadap kinerja keuangan perbankan syariah di Indonesia. Nominal, 5(1), 1-18.

Pulic, A. (2000). VAICTM - an accounting tool for IC management. International Journal of Technology Management, 20(5/6/7/8), 702-714.

Mahaendrayasa, P. K. A., & Putri, I. G. A. M. A. D. (2017). Pengaruh prinsip-prinsip good corporate governance terhadap kinerja keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 21(2), 970-995.

Simarmata, R. (2015). The effect of intellectual capital on financial performance and value of banking companies listed on the Indonesia Stock Exchange, (Masterâ€™s Thesis). State University of Semarang, Semarang.

Setyawan, K. M., & Putri, A. D. I. G. A. M. (2013). Pengaruh good corporate governance terhadap kinerja keuangan Lembaga Pekreditan Desa di Kecamatan Mengwi Kabupaten Badung, E-Jurnal Akuntansi, 5(3), 586-598.

Shofa, F. (2014). Intriguing intellectual capital against financial performance of Sharia Commercial Banks in Indonesia (Masterâ€™s Thesis). Diponogoro University, Semarang.

Suvanmanee, W., Kee, D. M. H., Lee, Z. W., Low, C. M., Zakwan, M. A., Gupta, A., â€¦ Quttainah, M. A. (2020). The relationship between customer satisfaction and organizational success: A study of Panasonic. Journal of The Community Development in Asia, 3(3), 48-57.

Syatia, N., Yushita, A. N. (2017). Pengaruh audit internal, intellectual capital, dan corporate governance terhadap kinerja keuangan perbankan. Jurnal Profita, 5(6), 1-13.

DOI: https://doi.org/10.32535/ijabim.v5i3.979