Pengaruh Intellectual Capital dan ESG terhadap Kinerja Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2021-2023

This research aims to determine the influence of Intellectual Capital and Environmental, Social, and Governance (ESG) on the performance of banking sector companies listed on the Indonesia Stock Exchange (IDX). The data used is secondary data, with a population comprising banking sector companies listed on the IDX for the 2021–2023 period. The sampling selection method used was purposive sampling and obtained 44 companies with a total of 121 samples. The analytical tool used in this study was the linear regression analysis. Hypothesis testing in this research was conducted using multiple linear regression analysis. The result of this research showed that Intellectual Capital and Environmental, Social, and Governance have a positive and significant impact on the performance of banking companies.