PENGARUH GOOD CORPORATE GOVERNANCE & INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI TERHADAP KINERJA PERUSAHAAN: Studi Empiris Perusahaan Sektor Transportasi yang terdaftar di BEI Tahun 2019-2022

    Muhamad Barkah, - and Memen Kustiawan, - (2025) PENGARUH GOOD CORPORATE GOVERNANCE & INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI TERHADAP KINERJA PERUSAHAAN: Studi Empiris Perusahaan Sektor Transportasi yang terdaftar di BEI Tahun 2019-2022. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) terhadap kinerja perusahaan dengan Intellectual Capital (IC) sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif kausal. Populasi Sampel terdiri dari 37 perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Penelitian ini menggunakan teknik purposive sampling menghasilkan 145 data observasi setelah mengeluarkan data perusahaan yang tidak melaporkan laporan keuangan. Perolehan data mengambil dari data sekunder yang diperoleh dari BEI dan situs resmi perusahaan. Pengujian hipotesis dilakukan menggunakan metode Partial Least Square (PLS) melalui aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa (1) Good Corporate Governance berpengaruh positif dan signifikan terhadap kinerja perusahaan; (2) Good Corporate Governance berpengaruh positif dan signifikan terhadap Intellectual Capital; (3) Intellectual Capital juga berpengaruh positif terhadap kinerja perusahaan; (4) Intellectual Capital berpengaruh positif dan secara signifikan memediasi hubungan antara Good Corporate Governance terhadap kinerja perusahaan. Kata Kunci: Good Corporate Governance, Intellectual Capital, Kinerja Perusahaan This study aims to examine the effect of Good Corporate Governance (GCG) on firm performance with Intellectual Capital (IC) as a mediating variable. This research uses a quantitative approach with an associative-causal research design. The sample consists of 37 transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The purposive sampling technique yielded 145 observational data after excluding companies that did not publish their financial statements. The data used are secondary data obtained from the IDX and each company’s official website. Hypothesis testing was conducted using the Partial Least Square (PLS) method with the SmartPLS 3.0 software. The results show that (1) Good Corporate Governance has a positive and significant effect on firm performance; (2) Good Corporate Governance has a positive and significant effect on Intellectual Capital; (3) Intellectual Capital has a positive and significant effect on firm performance; (4) Intellectual Capital significantly mediates the relationship between Good Corporate Governance and firm performance. Keywords: Good Corporate Governance, Intellectual Capital, Firm Performance

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    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=id&authuser=2 ID SINTA Dosen Pembimbing: Memen Kustiawan: 259600
    Uncontrolled Keywords: Good Corporate Governance, Intellectual Capital, Kinerja Perusahaan Good Corporate Governance, Intellectual Capital, Firm Performance
    Subjects: H Social Sciences > HD Industries. Land use. Labor
    H Social Sciences > HF Commerce
    H Social Sciences > HG Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Muhamad Barkah
    Date Deposited: 21 Aug 2025 07:07
    Last Modified: 21 Aug 2025 07:07
    URI: http://repository.upi.edu/id/eprint/135822

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