PENGARUH GREEN INTELLECTUAL CAPITAL INDEX, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP KINERJA KEUANGAN: The Effect Of Green Intellectual Capital Index, Company Size, Capital Structure And Investment Decisions On Financial Performance

I Gusti Agung Arista Pradnyani (Universitas Mataram)
Putu Atim Purwaningrat (Universitas Hindu Indonesia)
Ni Luh Putu Widhiastuti (Universitas Mahasaraswati Denpasar)
I Gusti Agung Ayu Pramita Indraswari (Universitas Pendidikan Nasional)

Ganec Swara
Vol. 20 No. 2 (2026): Juni 2026

 The purpose of this study is to ascertain how the financial performance of mining businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 is impacted by the Green Intellectual Capital Index (GICI), company size, capital structure, and investment choices. This study's quantitative methodology makes use of secondary data from each company's sustainability and annual reports. Purposive sampling was used to choose the research sample, and multiple linear regression using the SPSS program was used to analyze the data. The findings demonstrate that financial performance is not significantly impacted by GICI or firm size. On the other hand, capital structure is detrimental. In the meanwhile, it has been demonstrated that investment choices improve a company's financial performance. These results highlight the significance of managing intangible assets and making wise investment choices in the mining sector and show that putting sustainability principles into practice is still significant in attempts to enhance financial performance.