PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS

Abstrak

Abstract

In 2019-2020, the stock market for the automotive industry has had red shares since the beginning of 2019 due to a decline in automotive demand, this decline is also a factor in foreign exchange rate translation. In order to stabilize profitability, automotive companies increase their intellectual capital and implement good corporate governance. This study aims to determine the effect of intellectual capital and good corporate governance on profitability. The sample consisted of 9 automotive and component companies listed on the Indonesia Stock Exchange during the 2018-2021 observation period using a purposive sampling technique. By using panel data regression analysis. The results show that intellectual capital has no effect on profitability as measured by profit margins, but good corporate governance affects profitability as measured by profit margins and simultaneously intellectual capital and good corporate governance affect profitability as measured by profit margins.

Keywords: GCG, IC, Profitability, Profit Margin