<![CDATA[The objective of this study is to analyze the effects of good corporate governance, risk management, and intellectual capital on the financial performance of Sharia Commercial Banks in Indonesia for the period 2021–2025. This study employs a quantitative approach using secondary data obtained from annual reports, with a sample size of 10 Sharia Commercial Banks. The sampling technique used in this study is purposive sampling. The independent variables in this study are as follows: good corporate governance, proxied by the proportion of the board of commissioners (PDK); risk management, proxied by non-performing financing (NPF); and intellectual capital, proxied by the value-added intellectual coefficient (VAIC). The dependent variable financial performance is proxied by Return on Assets (ROA). The panel data linear regression analysis employed the Fixed Effects Model (FEM). The results indicate that, individually, good corporate governance and risk management have a significant effect on financial performance, whereas intellectual capital does not have a significant effect on financial performance. Collectively, good corporate governance, risk management, and intellectual capital have a significant effect on financial performance. Based on the results of the coefficient determination test, the R-squared value was found to be 76,47%.]]>
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