The Impact of Intellectual Capital and Corporate Governance on Bank Performance in Indonesia (2022–2024)

MUHAMAD FARHAN AZIS, . and Januar Eko Prasetio, . (2026) The Impact of Intellectual Capital and Corporate Governance on Bank Performance in Indonesia (2022–2024). Jurnal Ragam Pengabdian, 3 (1). pp. 2548-2562. ISSN 3063-8011

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	Intellectual Capital, Corporate Governance, Banking Financial Performance
Subjek:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Bayu Pambudi
Date Deposited:	23 Sep 2026 01:53
Last Modified:	23 Sep 2026 01:53
URI:	http://eprints.upnyk.ac.id/id/eprint/49383

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