The Effect of Good Corporate Governance and Intellectual Capital on Financial Performance
Main Article Content
Abstract
The purpose of this study was to investigate and assess the impact of Intellectual Capital and Good Corporate Governance on the Financial Performance of Banking Companies (Board of Directors, Audit Committee, and Independent Commissioners). 43 companies that were all banking companies were listed on the Indonesian Stock Exchange from 2019 to 2021, making up the study's population. The sample for this study, which consists of six banking organizations with the LQ45 index over the 2019–2021 research period, was chosen using a purposeful sampling technique. This research makes use of secondary data from the company's annual report. The GCG variable represented by the board of directors has a positive impact on return on assets (ROA), and intellectual capital also affects financial performance, according to the validity and reliability tests employed in this study.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
International Journal of Business Studies by Sekolah Tinggi Manajemen IPMI is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-SA Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
4. Copyright Transfer Agreement Form can be downloaded HERE.
