<![CDATA[Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan Capital Adequacy Ratio (CAR) terhadap kinerja keuangan bank yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. GCG diukur melalui tiga mekanisme, yaitu komite audit, dewan komisaris independen, dan kepemilikan institusional, sedangkan CAR diukur dari rasio modal terhadap Aktiva Tertimbang Menurut Risiko (ATMR). Kinerja keuangan diproksikan dengan Return on Equity (ROE). Penelitian menggunakan pendekatan kuantitatif dengan desain ex-planatory research dan data dari 32 bank yang dipilih melalui purposive sampling, sehingga diperoleh 96 observasi. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan komite audit berpengaruh positif dan signifikan terhadap ROE, dewan komisaris independen tidak berpengaruh signifikan, kepemilikan institusional berpengaruh negatif dan signifikan, sedangkan CAR tidak berpengaruh signifikan terhadap ROE. Temuan ini mendukung teori keagenan yang menekankan pentingnya efektivitas pengawasan dalam meningkatkan kinerja perusahaan. Kebaruan penelitian terletak pada pengujian simultan GCG dan CAR pada periode pascapandemi, serta temuan bahwa efektivitas GCG bersifat spesifik pada mekanisme tertentu. Penelitian ini memberikan implikasi praktis bagi manajemen bank, investor, dan regulator dalam memperkuat strategi tata kelola perusahaan. This study examines the effect of Good Corporate Governance (GCG) and the Capital Adequacy Ratio (CAR) on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) during 2022–2024. GCG is measured through the audit committee, independent board of commissioners, and institutional ownership, while CAR is measured by the ratio of bank capital to Risk-Weighted Assets (RWA). Financial performance is proxied by Return on Equity (ROE). Using a quantitative approach and explanatory research design, this study analyzes 96 observations from 32 banks selected through purposive sampling. Data were analyzed using multiple linear regression. The results show that the audit committee has a positive and significant effect on ROE, while the independent board of commissioners has no significant effect. Institutional ownership has a negative and significant effect on ROE, whereas CAR has no significant effect on ROE. These findings support agency theory, highlighting the importance of effective monitoring mechanisms in improving corporate performance. The novelty lies in examining GCG mechanisms and CAR simultaneously during the post-pandemic period and demonstrating that GCG effectiveness varies across governance mechanisms. The findings provide practical implications for bank management, investors, and regulators in strengthening corporate governance and banking performance.]]>
