eprintid: 75389
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/53/89
datestamp: 2026-02-03 03:18:49
lastmod: 2026-02-03 03:18:49
status_changed: 2026-02-03 03:18:49
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Kholifah, NIM.: 22108040084
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)
ispublished: pub
subjects: 657.42
divisions: ak_syar
full_text_status: restricted
keywords: Enterprise Risk Management, Intellectual Capital, Kinerja Keuangan, Komite Audit, Perbankan.
note: Egha Ezar Junaeka Putra Hassany, S.E.I., M.E.
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.
date: 2026-01-15
date_type: published
pages: 149
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Kholifah, NIM.: 22108040084  (2026) 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).  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/75389/1/22108040084_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/75389/2/22108040084_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf