Intellectual capital mediation effect in Indonesia's banking industries

Mutiara Rachma Ardhiani, Mohammad Nasih

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)

Abstract

This study aims to analyze the influence of the mediation of Intellectual Capital (IC) on the influence of Good Corporate Governance (GCG) and financial capital on company performance. This study used a sample of banking companies listed on the Indonesian Stock Exchange (IDX) in 2015-2017 with 117 units of observation chosen by the census method. This study found that there is a role of IC mediation in supporting the influence of GCG and financial capital indirectly on a firm's performance. These results prove that IC has an indirect influence on company performance through the management and supervision of companies run by human resources that are competent at the GCG system so then they are able to carry out their functions and roles. Managing the appropriate financial capital can also have a good impact on the company's performance. The results of this study support a resource-based view and knowledge-based view which states that IC is a company resource that comes from knowledge that is able to provide a competitive advantage. The study is unique as the findings shed light on a mixed results debate and used a different proxy for the GCG composite index self-assessment.

Original languageEnglish
Pages (from-to)342-354
Number of pages13
JournalInternational Journal of Innovation, Creativity and Change
Volume9
Issue number7
Publication statusPublished - 2019

Keywords

  • Financial capital
  • Good corporate governance
  • Intellectual capital
  • Knowledge based view
  • Resource based view

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