Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on Banking Financial Performance in Indonesia

Abstract

This study aims to determine the effect of intellectual capital (IC), corporate social responsibility (CSR), and good corporate governance (GCG) on banking financial performance in Indonesia. The sampling method used was the purposive sampling method. The number of companies sampled in this study was 15 banking companies listed on the Indonesian Stock Exchange (IDX). The data used are secondary. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that IC, CSR, and GCG has a partial and simultaneous effect on financial performance in banking companies listed on the IDX.