<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh good corporate governance dan intellectual capital terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Data yang digunakan adalah data sekunder dengan tehnik dokumentasi yang diperoleh melalui laporan keuangan tahunan yang dipublikasikan di Bursa Efek Indonesia. Metode analisis data menggunakan tekhnik regresi linier berganda. Hasil uji secara parsial (uji t) menunjukkan good corporate governance berpengaruh negatif signifikan terhadap kinerja keuangan (ROA), intellectual capital berpengaruh positif signifikan terhadap kinerja keuangan (ROA). Data dianalisis menggunakan program Eviews 12. Kata Kunci: Good Corporate Governance; Intelectual Capital; Kinerja Keuangan Abstract This study aims to examine the influence of good corporate governance and intellectual capital on the financial performance of banking companies listed on the Indonesia Stock Exchange in the period of 2020-2023. The data used are secondary data obtained through documentation techniques from the annual financial reports published on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression. The partial test results (t-test) show that good corporate governance has a significant negative influence on financial performance (ROA), while intellectual capital has a significant positive influence on financial performance (ROA). The data were analyzed using Eviews 12 software. Keywords: Good Corporate Governance; Intelectual Capital; Financial Performance.]]>
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