Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Variabel Intervening Pada Perusahaan Perbankan
Abstract
This research covers 36 banking companies listed on the Indonesia Stock Exchange during the 2021-2022 period and focuses on the influence of intellectual capital on corporate performance. The criteria established the sampling method, which resulted show several important findings, which resulted from data analysis carried out using the SEM-PLS method. First, research shows that intellectual capital has a positive influence on corporate governance. Second, there was no significant influence of intellectual capital (VAIC) on corporate governance. Third, there was a positive influence of corporate governance on corporate performance. And fourth, there was no significant influence of intellectual capital on corporate performance through corporate governance.
Downloads
References
Chen, Ming Chin, Shu Ju Cheng, and Yuhchang Hwang. 2005. “An Empirical Investigation of the Relationship between Intellectual Capital and Firms’ Market Value and Financial Performance.” Journal of Intellectual Capital 6(2). doi: 10.1108/14691930510592771.
Clarke, Martin, Dyna Seng, and Rosalind H. Whiting. 2011. “Intellectual Capital and Firm Performance in Australia.” Journal of Intellectual Capital 12(4):505–30.
Dadashinasab, Majid, and Saudah Sofian. 2014. “The Impact of Intellectual Capital On Firm Financial Performance by Moderating of Dynamic Capability.” Asian Social Science 10(17). doi: 10.5539/ass.v10n17p93.
Earnest, Dewi Fariha, and Saudah Sofian. 2013. “The Mediating Role of Corporate Governance on Intellectual Capital and Corporate Performance.” Journal of Economics, Business and Management 1(4):339–42.
Gunawan, Cecilya, and Yuliawati Tan. 2014. “Pengaruh Intellectual Capital Terhadap Traditional Measures of Corporate Performance Dari Badan Usaha Manufaktur Yang Go Public Di BEI Periode 2009-2011.” Calyptra 2(2):1–19.
Izati, Chaerunisa, and Farah Margaretha. 2014. “Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Basic Industry and Chemicals Di Indonesia.” E-Journal Management Fakultas Ekonomi Universitas Trisakti 1(2):21–43.
Maditinos, Dimitrios, Dimitrios Chatzoudes, Charalampos Tsairidis, and Georgios Theriou. 2011. “The Impact of Intellectual Capital On Firms’ Market Value and Financial Performance.” Journal of Intellectual Capital 12(1):132–51.
Meliyanti, Nuresya. 2012. “Analisis Kinerja Keuangan Bank: Pendekatan Rasio NPL, LDR, BOPO Dan ROA Pada Bank Privat Dan Publik.”
Mohamed Shahwan, Tamer. 2017. “The Effects of Corporate Governance on Financial Performance and Financial Distress: Evidence From Egypt.” Corporate Governance 15(510).
Nofiani, Fifi, and Poppy Nurmayanti. 2010. “Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan Perusahaan.” PEKBIS 2(01).
Pulic, Ante. 2004. “Do We Know If We Create or Destroy Value?” International Journal of Entrepreneurship and Innovation Management 4(4). doi: 10.1504/IJEIM.2004.005479.
Rahman, Mohd Khuzairi Abdul, and Amanuddin Shamsuddin. 2017. “The Influence of Spiritual Capital Towards Corporate Governance Practices in Malaysia Top 20 GLCs.” International Journal of Business, Economics and Law 13(1):1552–2289.
Rehman, W. U., Muhammad Ilyas, and H. U. Rehman. 2011. “Intellectual Capital Performance and Its Impact on Financial Returns of Companies: An Empirical Study From Insurance Sector of Pakistan.” African Journal of Business Management 5(20):8041–49.
Sathyamoorthi, C R, P. Baliyan, M. Dzimiri, and L. Wally-Dima. 2017. “The Impact of Corporate Governance on Financial Performance: The Case of Listed Companies in the Consumer Services Sector in Botswana.” Advances in Social Sciences Research Journal 4(22).
Sathyamoorthi, Chirayathmadhom Ramachandran, Pritika Baliyan, Mashoko Dzimiri, and Lillian Wally-Dima. 2017. “The Impact of Corporate Governance On Financial Performance: The Case of Listed Companies in The Consumer Services Sector in Botswana.” Advances in Social Sciences Research Journal 4(22).
Ulum, Ihyaul. 2008. “Intellectual Capital Performance Sektor Perbankan Di Indonesia.” Jurnal Akuntansi Dan Keuangan 10(2):77–84.
Copyright (c) 2023 Jurnal Akuntansi dan Ekonomika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract views: 87 , 
PDF downloads: 117
