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All Journal Jambi Accounting Review (JAR)
Setefani, Lilik
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Economics, Econometrics & Finance

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Pada Tahun 2020-2022): Empirical study on banking companies listed on the IDX in 2020-2022 Setefani, Lilik; Hizazi, Achmad; Erwati, Misni
Jambi Accounting Review (JAR) Vol 7 No 2 (2026): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/sw4gh683

Abstract

This study aims to determine the effect of good corporate governance, intellectual capital, ownership structure, and company size on financial performance, both simultaneously and partially. The population in this study consisted of banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using a purposive sampling technique based on specific completeness criteria, 75 observational samples were obtained. This study employed a quantitative approach with panel data, analyzed through multiple linear regression analysis, simultaneous tests, partial tests, and the coefficient of determination (R^2) test. The results indicate that GCG (independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership) and intellectual capital simultaneously influence financial performance. Partially, the board of directors, audit committee, institutional ownership, and company size have a significant influence on financial performance. Conversely, independent board of commissioners, intellectual capital, and managerial ownership do not affect financial performance. Thus, the implementation of corporate governance mechanisms and company characteristics play a significant role in driving the financial performance of banking companies listed on the Indonesia Stock Exchange.
Co-Authors Achmad Hizazi Misni Erwati