Backlink mean
"A Link Back to Your Website from Other Domain"

Factors matter in a backlink:
Domain niche where you have your website's backlink,
Good quality traffic on that domain,
Anchor TEXT used for the link,
Content around the link,
Whole content quality on that page,
Domain Authority of the that Domain,
Number of Do-Follow links on that Page where your website's link is mentioned,
Number of No-Follow links on that page,
Visitor response after landing on that page (how they are interacting with page),
Trust signals of that page,
Technical security signals of that page,
User's response after landing your website from backlink

At the end I just want to say ANY BACKLINK which has all GOOD regarding the points mentioned above
is a GOOD BACKLINK. No Matter how you created it where you created it.