<![CDATA[This study aims to determine the effect of good corporate governance, intellectual capital, ownership structure, and company size on financial performance, both simultaneously and partially. The population in this study consisted of banking companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using a purposive sampling technique based on specific completeness criteria, 75 observational samples were obtained. This study employed a quantitative approach with panel data, analyzed through multiple linear regression analysis, simultaneous tests, partial tests, and the coefficient of determination (R^2) test. The results indicate that GCG (independent board of commissioners, board of directors, audit committee, managerial ownership, institutional ownership) and intellectual capital simultaneously influence financial performance. Partially, the board of directors, audit committee, institutional ownership, and company size have a significant influence on financial performance. Conversely, independent board of commissioners, intellectual capital, and managerial ownership do not affect financial performance. Thus, the implementation of corporate governance mechanisms and company characteristics play a significant role in driving the financial performance of banking companies listed on the Indonesia Stock Exchange.]]>
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