PENGARUH EFISIENSI MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA BANK

Abstrak

This study aims to empirically test the factors that influence corporate banking performance. This research was tested with five independent variables, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), Board of Commissioners , and Board of Directors.The object of this study is banking companies listed on the Indonesia Stock Exchange using purposive sampling techniques, The author selected 15 companies as samples for this study using panel data analysis obtained from financial reports and annual reports over a five-year study period. This study used secondary data with the help of the Eviews 12 application. The results of this study indicate that Human Capital Efficiency (HCE) has a positive and significant effect on Company Performance (ROA), Structural Capital Efficiency (SCE) has a positive and significant effect on Company Performance (ROA), Relational Capital Efficiency (RCE) has a negative and significant effect on Company Performance (ROA), the Board of Commissioners has a negative and insignificant effect on Company Performance (ROA), and the Board of Directors has a negative and insignificant effect on Company Performance (ROA).