Pengaruh Good Corporate Governance, Intellectual Capital, dan Corporate Social Responsibility Terhadap Kinerja Keuangan (Studi Kasus pada Perusahaan Sektor Industrials yang Terdaftar di BEI Periode 2019-2023)

Abstract

The aim of the research is to determine the influence of Good Corporate Governance (board of directors, independent board of commissioners, audit committee), Intellectual Capital, and CSR on the company's financial performance. Researchers used a population, namely industrial sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique was a purposive sampling method, resulting in a total sample of 31 companies. The analytical method in this research uses multiple linear regression analysis with SPSS version 30.00 as the data analysis base. The results show that the board of directors, independent board of commissioners and audit committee do not have a significant effect on financial performance. Intellectual Capital has no significant effect on financial performance and Corporate Social Responsibility has a significant effect on financial performance.