PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL MODERASI

This study aims to test empirically that intellectual capital with the direction that positively affect the relationship between good corporate governance and company performance. The population in this study is the companies included in the Corporate Governance Index Perseption in 2011-2014. Sampling was done by using judgment sampling and produce 67 sample. Good corporate governance is measured by a score ranking CGPI. Intellectual capital is measured by the Value Added Intellectual Coefficient (VAICTM). Testing the hypothesis in this study using moderation regression analysis and test T. Hypothesis testing results indicate that intellectual capital is not a moderating variable between good corporate governance and company performance.

Key words : good corporate governance, intellectual capital, ROA