THE INFLUENCE OF INTELLECTUAL CAPITAL, GOOD CORPORATE GOVERNANCE, AND COMPANY SIZE ON COMPANY FINANCIAL PERFORMANCE WITH LEVERAGE AS AN INTERVENING VARIABLE

Abstract

This study aims to determine the extent of the influence of intellectual capital, good corporate governance (GCG), and company size on the company's financial performance with leverage as an intervening variable The results of the study found that intellectual capital has no significant effect on leverage with a probability value of 0.059. Good corporate governance (GCG) has no significant effect on leverage with a probability value of 0.868. Company size has a positive and significant effect on leverage with a probability value of 0.000. Intellectual capital does not have a significant effect on the company's financial performance with a probability value of 0.066. Good corporate governance (GCG) has a positive and significant effect on the company's financial performance with a probability value of 0.024. Company size does not have a significant effect on the company's financial performance with a probability value of 0.082. Leverage has a negative and significant effect on the company's financial performance with a probability value of 0.027. Intellectual capital has a positive and significant effect on the company's financial performance through leverage as an intervening variable, where the direct influence value is smaller than the indirect influence -0.141 < 0.023. Good corporate governance (GCG) does not have a significant effect on the company's financial performance through leverage as an intervening variable, where the direct influence value is greater than the indirect influence value 0.164 > -0.002. Company size has a negative and significant effect on the company's financial performance through leverage as an intervening variable, where the direct influence value is smaller than the indirect influence value -0.140 < -0.068.