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The Effect of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on Financial Performance Nailiah, Rusma; Rizki, Aisya Aulia; Rizani, Fahmi; Kadir, Kadir
Basic and Applied Accounting Research Journal Vol 5 No 2 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

Background: Financial performance is a key indicator of a bank's efficiency and sustainability. The role of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology in enhancing bank performance has become increasingly important, especially in the Indonesian banking sector during periods of economic fluctuation. Purpose: This study aims to examine the effects of Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, and Financial Technology on the financial performance of banks listed on the Indonesia Stock Exchange between 2021 and 2024. Methods: A total of 33 banks were selected using purposive sampling. Data were analyzed using multiple linear regression in IBM SPSS Statistics 27, with Return on Assets (ROA) serving as the proxy for financial performance. Results: The findings indicate that Intellectual Capital and Financial Technology have a significant positive effect on ROA, whereas Corporate Social Responsibility and Good Corporate Governance do not significantly influence this measure. Conclusion: Intellectual Capital and Financial Technology are critical drivers of financial performance in Indonesian banks. Banks should prioritize these factors to enhance efficiency and profitability, while further research is needed to explore the role of CSR and GCG in different contexts.
DAMPAK PENGUMUMAN HASIL PEMILIHAN UMUM 2024 PADA EMITEN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Naila Qisthi; Rusma Nailiah; Fahmi Rizani
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2025): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.18 No.1 Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v18i1.583

Abstract

This study aimed to analyze the differences in the average abnormal return, trading volume activity, security return variability, and market capitalization in LQ45 stocks before and after the announcement of the 2024 general election results. The population in this study was stocks included in the LQ45 stock index listed on the Indonesia Stock Exchange for the period February - July 2024. The data used in this study were secondary data in the form of daily stock prices, The research period during 10 stock trading days, consisting of 5 days before and 5 days after the event. The analysis technique used was a paired sample t-test and Wilcoxon signed ranks test. The results of this study proved that there were differences before and after the announcement of the 2024 general election results on the average trading volume activity, in contrast to the abnormal return, security return variability, and market capitalization variables, where there was no difference in the average before and after the announcement of the 2024 general election results.