Corporate Governance, Intellectual Capital, and Financial Performance

This is the authors' abstract. We don't add key points for this paper.

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.