Determinan Financial Perfomance Perusahaan Perbankan Indonesia; Eksplorasi Intellectual Capital Dan Enterprise Risk Management
Abstract
Abstrak: Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh intellectual capital dan enterprise risk management terhadap kinerja keuangan yaitu current ratio, asset turnover, return on asset pada perusahaan perbankan dengan menggunakan alat analisis Partial Least Square. Pengujian dilakukan pada perusahaan perbankan dengan menggunakan data sekunder berupa laporan keuangan dan laporan tahunan dengan dari tahun 2019 sampai dengan tahun 2020. Hasil penelitan ini menunjukkan bahwa intellectual capital berpengaruh signifikan postif terhadap kinerja keuangan, yang mengindikasikan perusahaan memiliki keseriusan untuk menghasilkan nilai tambah dengan metode VAICTM. Enterprise risk managementyang merujuk pada ERM framework yang dikeluarkan oleh COSO yaitu: (1) lingkungan internal; (2) penetapan tujuan; (3) identifikasi kejadian; (4) penilaian risiko; (5) respons atas risiko; (6) kegiatan pengawasan; (7) informasi dan komunikasi; dan (8) pemantauan
Kata kunci : intellectual capital, enterprise risk management dan financial performance
Abstract: This study is aimed at testing and finding empirical evidence regarding the effect of intellectual capital and enterprise risk management on financial performance, namely the current ratio, asset turnover, and return on assets in banking companies using the partial least squares analysis tool. Tests were carried out on banking companies using secondary data in the form of financial reports and annual reports from 2019 to 2020. The results of this study indicate intellectual capital has a significant positive effect on financial performance, which indicates the company is serious about generating added value with the VAICTM method. The enterprise risk management framework refers to the ERM framework issued by COSO, namely: (1) the internal environment; (2) goal setting; (3) incident identification; (4) risk assessment; (5) response to risk; (6) supervision activities; (7) information and communication; and (8) monitoring.
Keywords: intellectual capital, enterprise risk management, and financial performance
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References
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