Elvia Kholida Fauziyati
Unknown Affiliation

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Pengaruh Intellectual Capital, Good Corporate Governance, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Elvia Kholida Fauziyati; Fauzan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6905

Abstract

This study aims to analyze the impact of Intellectual Capital, Good Corporate Governance, and Firm Size on Financial Performance of banking companies listed on the Indonesia Stock Exchange during the period of 2021-2022. The research uses a quantitative approach with data analysis conducted using SPSS for Windows 27. The population includes all banking companies listed on the IDX, with a sample selected using purposive sampling technique. The results of the simultaneous test show that all independent variables have a significant impact on financial performance, measured by Return On Asset (ROA) (significance value of 0.004). Partially, Intellectual Capital and Firm Size have a significant effect on financial performance, while Good Corporate Governance does not have a significant impact. This study has limitations in using only three factors and suggests adding more variables and extending the observation period in future research.