INTELLECTUAL CAPITAL AND COMPANY PERFORMANCE, WITH THE MEDIATION OF CORPORATE GOVERNANCE.
This study intends to examine the relationship between intellectual capital and corporate governance on financial performance and disclosure of social responsibility. The population used in this study are all banking companies listed on the Indonesia Stock Exchange with an observation period of 2019-2023. The sample was selected by purposive sampling and obtained as many as 19 samples for 1 year of observation. This study uses secondary data, namely annual reports and sustainability reports. The data was obtained from the IDX website, namely www.idx.co.id, and also the company's website. The data collection method used is the documentation technique. Data analysis was carried out using the SEM-PLS method. The results of statistical tests show that intellectual capital has no significant effect on financial performance and disclosure of social responsibility. Corporate governance is also proven to have no significant effect on financial performance and social responsibility disclosure.
Keywords: Intellectual Capital, Corporate Governance, Financial Performance,
