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Akuntansi dan Teknologi Informasi
Article . 2023 . Peer-reviewed
Data sources: Crossref
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Akuntansi dan Teknologi Informasi
Article . 2023
Data sources: DOAJ
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Determinant of firm financial performance: Case of Indonesian conventional banks

Authors: Silvi Aditya Wilujeng; Fadilla Cahyaningtyas;

Determinant of firm financial performance: Case of Indonesian conventional banks

Abstract

The objective of this study is to assess the influence of good corporate governance, intellectual capital, credit risk, and sales growth on the financial performance of conventional banking firms that are listed on the Indonesia Stock Exchange throughout the period of 2018-2021. The sample approach employed in this study is purposive sampling. The sample size consists of 21 firms. Various data analysis approaches employ normality testing, double regression tests, hypothesis tests, and determination coefficient tests. The findings indicate that there is no significant relationship between corporate governance performance, intellectual capital, credit risk, sales growth, and financial performance. The results of this study provide practical implications, especially for investors and management of banking companies to consider various factors in improving the company's financial performance.

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Keywords

Accounting. Bookkeeping, HF5601-5689, Credit Risk, Good Corporate Governance, Sales Growth, Firm Financial Performance, Intellectual Capital

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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Average
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