Influence of Intellectual Capital on Financial Performance in the Banking Sector in Indonesia
Asian Journal of Economics, Business and Accounting · pp. 97–104 · Published 17 Jun 2024
10.9734/ajeba/2024/v24i71394Abstract
The aim of this research is to examine the influence of intellectual capital on the financial performance of banking companies which is moderated by good corporate governance. The method used in this research is multiple linear regression analysis with moderating variables using Moderated Regression Analysis (MRA). The population in this study was 45 banking companies. The banking sector is one of the sectors that bridges between people who have excess funds and people who need funds. Not only is the company's financial performance a reference for the company's success, but company resources can also provide increased financial performance for the company's sustainability. Intellectual capital is one of the factors that influences bank performance. The research results show that Intellectual Capital has a positive effect on financial performance and Good Corporate Governance. However, Good Corporate Governance does not moderate the relationship between Intellectual Capital and financial performance. These findings underscore the importance of Intellectual Capital in improving financial performance and Good Corporate Governance practices, but do not support the moderating role of Good Corporate Governance in this relationship.
References (10)
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Cited by 6
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Showing 4 of 6 known citations — external sources report more than can currently be individually listed.
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