The Impact of Intellectual Capital and Corporate Governance on Bank Performance in Indonesia (2022–2024)
DOI:
https://doi.org/10.62710/m6yhmj09Keywords:
Intellectual Capital, Corporate Governance, Banking Financial PerformanceAbstract
This study aims to analyze the impact of Intellectual Capital and Corporate Governance on financial performance in banking companies listed on the Indonesia Stock Exchange during the period of 2020–2024. The method used is a quantitative approach to identify the relationship between independent and dependent variables using SPSS for Windows 27. The data used are secondary data in the form of financial reports from banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period of 2020–2024, and the sample was taken using purposive sampling technique. The simultaneous test results show that both Intellectual Capital and Corporate Governance variables, when tested individually, have no significant effect on the financial performance of the companies. However, Intellectual Capital and Corporate Governance, when tested simultaneously, have a significant impact on the companies' financial performance. The study also reveals that the independent variables, namely Intellectual Capital and Corporate Governance, contribute to 34.1% of the variation in the dependent variable, which is the companies' performance. The remaining 65.9% is influenced by other variables outside the regression equation or variables not included in this study model.
Downloads
References
Ardina, A. K., & Novita, N. (2023). Pengungkapan intellectual capital, corporate governance dan risk management terhadap peningkatan kinerja perusahaan. Jurnal Akuntansi, 12(1), 28–45.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Barney, J. B., Ketchen Jr, D. J., & Wright, M. (2011). The future of resource-based theory: revitalization or decline? Journal of Management, 37(5), 1299–1315.
Chen, M., Cheng, S., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159–176.
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67.
Hidayah, R., & Moegiri, M. (2024). PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA. Neraca, 20(2), 94–104.
Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure. In Corporate governance (pp. 77–132). Gower.
Kasmir, D., & Lainnya, L. K. (2019). Analisis Laporan Keuangan Edisi Revisi. Jakarta: Rajawali Pers.
Lee, S. O., & Lukman, H. (2023). Pengaruh good corporate governance dan intellectual capital terhadap financial performance perusahaan bumn. Jurnal Paradigma Akuntansi, 5(1), 395–405.
Ningsih, N. A. (2020). Pengaruh Intellectual Capital, Good Corporate Governance, dan Risiko Bank terhadap Kinerja Keuangan Bank Syariah Periode 2016–2020. Universitas Islam Negeri Raden Mas Said Surakarta.
OECD. (2015). OECD Science, Technology and Industry Scoreboard 2015. OECD Science, Technology and Industry Scoreboard.
OJK. (2024). Siaran Pers: Sektor Jasa Keuangan Tetap Resilien dan Kontributif dalam Mendukung Pertumbuhan Ekonomi Nasional. Otoritas Jasa Keuangan. https://ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/Sektor-Jasa-Keuangan-Tetap-Resilien-dan-Kontributif-dalam-Mendukung-Pertumbuhan-Ekonomi-Nasional.aspx
Pulić, A. (1998). Measuring the performance of intellectual potential in the onowledge economy. 19th Annual National Business Conference, disk.
Purnama, F. N. (2016). Pengaruh Intellectual Capital terhadap Business Performance (Studi Empiris pada Industri Telekomunikasi). Universitas Padjadjaran.
Puspitosari, I. (2016). Pengaruh modal intelektual terhadap kinerja keuangan pada sektor
perbankan. Ebbank, 7(1), 43–53.
Rahajeng, D. K., & Hasibuan, N. Z. (2020). Does intellectual capital matter? A case study of Indonesia sharia banks. The Indonesian Journal of Accounting Research, 23(2), 155–182.
Rizkya, M., & Sadikin, D. S. (2022). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015 –2020. Jurnal Ekonomi, Manajemen Dan Perbankan (Journal of Economics, Management and Banking), 8(1), 39–51.
Saragih, A. E., & Sihombing, U. T. (2021). Pengaruh intellectual capital, good corporate governance, dan ukuran perusahaan terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Jurnal Riset Akuntansi & Keuangan, 1–17.
Solechan, A. (2017). Pengaruh efisiensi modal intelektual terhadap kinerja keuangan perusahaan di Indonesia. Jurnal Kajian Akuntansi, 1(1), 87–100.
Sri Rusiyati, S. E., Yanto, M. M. D. S., Md, A., SAB, M. S., Bambang Wahyudi, S. E., Ak, M.,
Nurdiana, S. E., Wardayani, A. D., Sari, P. I., & Adrian, S. E. (n.d.). ANALISIS LAPORAN KEUANGAN.
Sugiyono, S. (2017). Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta. Procrastination And Task Avoidance: Theory, Research and Treatment. New York: Plenum Press, Yudistira P, Chandra.
Ulum, I., Ghozali, I., & Purwanto, A. (2014). Intellectual capital performance of Indonesian banking sector: a modified VAIC (M-VAIC) perspective. Asian Journal of Finance & Accounting, 6(2), 103–123.
Wahyudi, U., & Pawestri, H. P. (2006). Implikasi struktur kepemilikan terhadap nilai perusahaan: dengan keputusan keuangan sebagai variabel intervening. Simposium Nasional Akuntansi, 9(1), 1–25.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Muhamad Farhan Azis, Januar Eko Prasetio (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
