PENGARUH VALUE ADDED INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABITAS (ROA)
RORO AYUNINGTYAS, DWI
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This study aims to obtain empirical evidence about the effect of intellectual capital value and good corporate governance on profitability. In this research profitability is proxied by return on assets (ROA). The sample of this study used a purposive sampling method with a total sample 105 of 41 companies. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the 2014-2017 sampling period. The analytical tool used for this study is multiple linear regression with the SPSS.21 program. The result of this research that value added intellectual capital (VAIC) significantly positive effect on profitability, the board of directors has a significant positive effect on profitability, the board of commissioners has a significant positive effect on profitability, managerial ownership has a significant positive effect on profitability, institutional ownership does not affect profitability.