Pengaruh Corporate Governance Terhadap Intellectual Capital Bank Umum Swasta Nasional yang Terdaftar Di Bursa Efek Indonesia

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

Universitas Sumatera Utara

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

Universitas Sumatera Utara