@phdthesis{digilib75389,
           month = {January},
           title = {PENGARUH INTELLECTUAL CAPITAL, ENTERPRISE RISK MANAGEMENT, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024)},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 22108040084 Kholifah},
            year = {2026},
            note = {Egha Ezar Junaeka Putra Hassany, S.E.I., M.E.},
        keywords = {Enterprise Risk Management, Intellectual Capital, Kinerja Keuangan, Komite Audit, Perbankan.},
             url = {https://digilib.uin-suka.ac.id/id/eprint/75389/},
        abstract = {This study aims to analyze the effect of Intellectual Capital, proxied by Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), Enterprise Risk Management (ERM), and the Audit Committee (AC) on the financial performance of banking companies listed on the Indonesia Stock Exchange during the 2020?2024 period. The study employs a quantitative approach using purposive sampling and panel data regression analysis with STATA 17 software. The results indicate that HCE, SCE, and CEE have a positive and significant effect on banking financial performance, highlighting the importance of effective Intellectual Capital management in improving firm performance. These findings support the Resource-Based View theory. In contrast, ERM and the Audit Committee show no significant effect on financial performance, suggesting that their implementation remains largely administrative and oriented toward regulatory compliance. This study concludes that Intellectual Capital is the dominant factor influencing banking financial performance, while ERM and the Audit Committee need to be strengthened to function more strategically in supporting firm performance and sustainability.}
}