Jurnal Ekonomi, Manajemen, Akuntansi
Vol. 4 No. 1: November 2024

Pengaruh Intellectual capital, Good Coporate Governance dan Ukuran Perusahaan terhadap Kinerja Keuangan

Rizki Nur Anisa (Sekolah Tinggi Ilmu Ekonomi Totalwin)
Mirna Dyah Pratitorini (Sekolah Tinggi Ilmu Ekonomi Totalwin)



Article Info

Publish Date
02 Nov 2024

Abstract

This study aims to examine the effects of intellectual capital, good corporate governance (GCG), and company size on the financial performance of banking companies listed on the Indonesia Stock Exchange (BEI). The results indicate that intellectual capital has a positive and significant impact on financial performance, suggesting that increasing a company's intellectual assets can improve financial outcomes. Good corporate governance also has a positive and significant impact on financial performance, showing that implementing sound governance practices enhances investor confidence and operational efficiency. However, company size was found to have a negative and insignificant effect on financial performance, indicating that size growth does not necessarily lead to increased efficiency or profitability. This study highlights the importance of managing intellectual capital and implementing good corporate governance to improve the financial performance of banking companies.

Copyrights © 2024






Journal Info

Abbrev

EKOMA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi merupakan jurnal yang diterbitkan oleh CV ULIL ALBAB CORP. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi menerbitkan artikel hasil penelitian dan kajian literatur dari bidang ekonomi, manajemen, akuntansi baik dari perspektif konvensional dan/atau Islam ...