PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN LEVERAGE SEBAGAI VARIABLE MODERASI

Adistya Amanda, Moh. Ubaidillah, Heidy Paramitha Devi

Abstract


This research investigates the relationship between profitability and intellectual capital and sound corporate governance (Case Study of Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2023) utilizing leverage as a moderating variable. This study, which is a form of quantitative research, processes data using e views Version 10. The research population consists of banking companies listed between 2019 and 2023 on the Indonesia Stock Exchange (IDX). The research population is all banking companies listed on the Indonesia Stock Exchange (BEI) in 2019 - 2023, totaling 52 companies, so the total sample is 47 companies over a period of 5 years. The sample selection procedure uses Purposive Sampling. Data analysis techniques include Multiple Linear Regression Analysis and Moderation Regression Analysis (MRA). The study's conclusions demonstrate that: 1) the intellectual capital variable has a big impact on a company's profitability; 2) the excellent corporate governance variable has a considerable impact on a company's profitability; and 3) The impact of the intellectual capital variable on profitability can be greatly moderated by leverage, and 4) the effect of excellent corporate governance on profitability can be significantly moderated by leverage. Keywords: Intellectual Capital, Good Corporate Governance, Profitability, Leverage

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