Pengaruh Intelektual Kapital Dan Corporate Governance Index Pada Kinerja Keuangan Sub Sektor Perbankan Di BEI 2021-2024

Kurniawan, Pieter Oktavianus (2026) Pengaruh Intelektual Kapital Dan Corporate Governance Index Pada Kinerja Keuangan Sub Sektor Perbankan Di BEI 2021-2024. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

Digital development has encouraged the banking sector to shift from a labor-based business to a knowledge-based business, making intellectual capital and corporate governance important factors in financial performance. This study aims to analyze the effect of Intellectual Capital (IC) and the Corporate Governance Index (CGI) on the financial performance of banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Intellectual Capital is measured using the Value Added Intellectual Coefficient (VAIC), CGI is assessed through disclosure, control mechanisms, and shareholders’ rights, while financial performance is proxied by the Net Profit Margin (NPM). This research employs a quantitative approach using secondary data and purposive sampling of 46 banking companies. Data analysis is conducted using multiple linear regression with the bootstrapping method. The results indicate that Intellectual Capital has a positive and significant effect on financial performance, while the Corporate Governance Index has no significant effect. These findings highlight the importance of optimizing intellectual capital to enhance banking financial performance in the digital era.

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