DOI: https://doi.org/10.14710/taaij.2022.16093

Corporate Governance, Intellectual Capital, and Financial Performance

*Dian Kusuma Wardhani orcid  -  , Indonesia
Dul Muid  -  Diponegoro University, Indonesia
Apip Apip  -  Diponegoro University, Indonesia
Received: 1 Sep 2022; Revised: 15 Sep 2022; Accepted: 18 Sep 2022; Published: 6 Oct 2022.
Open Access Copyright (c) 2022 Tax Accounting Applied International Journal
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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Abstract
These studies provide empirical evidence related to intellectual capital disclosure, corporate governance, and firm financial performance. The sample is manufacturing company listed in IDX for 2015 - 2017 period. The analysis technique is regression. This study founds that independent commissioners, external auditor, managerial ownership, and relational capital disclosure has a positive effect on financial performance. Otherwise, human capital disclosure, structural capital disclosure, and audit committee disclosure has no effect.
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Keywords: financial performance; intellectual capital; corporate governance

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