Analysis of the Influence of Good Corporate Governance on Company Financial Performance with Intellectual Capital as a Moderating Variable
DOI:
https://doi.org/10.55927/ijbae.v5i3.30Keywords:
Good Corporate Governance, Intellectual Capital, Financial PerformanceAbstract
This study aims to analyze the effect of Good Corporate Governance on a company’s financial performance, with Intellectual Capital serving as a moderating variable. The study was conducted among banking employees in Makassar, including PT Bank Sulselbar, PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat Indonesia (Persero) Tbk, and PT Bank Negara Indonesia (Persero) Tbk. This study employed a quantitative approach using Partial Least Squares (PLS-SEM) analysis. The results indicate that Good Corporate Governance has a positive and significant effect on financial performance. Furthermore, Intellectual Capital positively and significantly moderates this relationship. These findings highlight the importance of implementing corporate governance and managing intellectual capital to enhance corporate performance.
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