Pengaruh GCG dan Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Indeks LQ45 Periode 2018-2022

Abstract

This research aims to test the influence of Good Corporate Governance and Intellectual Capital on Financial Performance in companies listed on the Lq45 Index for the 2018-2022 period. The population of this study was 124 companies listed on the Lq45 Index listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling and a sample of 14 companies was obtained. The analytical tool used in this research is panel data regression with the help of Eviews 12 software. The results showed that the board of directors had a positive and significant effect on financial performance, the audit committee had a positive and significant effect on financial performance, the independent board of commissioners had a positive and significant effect on financial performance, intellectual capital did not have a significant effect on financial performance