Published: 2024-10-31

The Influence of Intellectual Capital, GCG, and ROA on Bank Performance

DOI: 10.35870/emt.v8i4.3297

Suseno, Fachrun Nissa, Nurul Yaqin, Susanti Budiastuti, Guntoro
  • Suseno: Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto ,
  • Fachrun Nissa: Akademi Manajemen Informatika dan Komputer Universal ,
  • Nurul Yaqin: Universitas Amal Ilmiah Yapis Wamena ,
  • Susanti Budiastuti: Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto ,
  • Guntoro: Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto ,
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Abstract

The purpose of this study is to analyze the influence of Intellectual Capital, Good Corporate Governance (GCG), and Capital Adequacy Ratio (CAR) on financial performance. This research adopts a quantitative approach with panel data regression analysis. The theoretical foundation is established through a review of relevant literature from journal articles and books. The study utilizes numerical data derived from secondary sources, specifically financial reports obtained through the official website of the Indonesia Stock Exchange (IDX). The study population comprises Islamic commercial banks listed on the IDX from 2017 to 2022. Using a purposive sampling technique, 54 samples from 9 Islamic commercial banks were selected. Data analysis was conducted using EViews 10 software, applying the Random Effect Model (REM). The findings reveal that Intellectual Capital, GCG, and CAR significantly impact the financial performance of Islamic commercial banks listed on the IDX between 2017 and 2022. This study provides valuable insights into the financial health of banks, categorized into safe, gray, or distressed zones, thereby offering practical implications for Islamic commercial banks.

Keywords

Intellectual Capital; Good Corporate Governance; Capital Adequacy Ratio; Financial Performance; Islamic Commercial Banks

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How to Cite

Suseno, Nissa, F., Yaqin, N., Budiastuti, S., & Guntoro. (2024). The Influence of Intellectual Capital, GCG, and ROA on Bank Performance. Jurnal EMT KITA, 8(4), 1626-1638. https://doi.org/10.35870/emt.v8i4.3297
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 4 (2024)

  • Section: Articles

  • Published: 2024-10-31

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Author Biographies
Suseno, Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto,
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Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto, Banyumas Regency, Central Java Province, Indonesia

Fachrun Nissa, Akademi Manajemen Informatika dan Komputer Universal,
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Tax Accounting Study Program, Akademi Manajemen Informatika dan Komputer Universal, Medan City, North Sumatra Province, Indonesia

Nurul Yaqin, Universitas Amal Ilmiah Yapis Wamena,
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Universitas Amal Ilmiah Yapis Wamena, Jayawijaya Regency, Papua Province, Indonesia

Susanti Budiastuti, Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto,
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Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto, Banyumas Regency, Central Java Province, Indonesia

Guntoro, Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto,
Google Scholar ResearchGate ORCID

Accounting Study Program, Sekolah Tinggi Ilmu Ekonomi Satria Purwokerto, Banyumas Regency, Central Java Province, Indonesia

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