The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance

Zainuddin, Akhmad (2023) The Mediating Role of Good Corporate Governance on the Relation between Intellectual Capital and Financial Performance. Universitas Narotama Surabaya. (Unpublished)

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Abstract

Purpose: This study aims to examine the role of good corporate governance (board of directors and board of commissioners) in mediating the bond between intellectual capital and financial performance. Design/methodology/approach: This study obtains data from 264 manufacturing companies listed on the Indonesia Stock Exchange in the 2015 – 2020 period. This study employs the Warp PLS 7.0 program. The tested research model is the multiple mediator model, with more than one mediating variables, so it requires multiple mediation analysis. Findings: The results reveal that intellectual capital has no effect on financial performance. Intellectual capital has a significant negative effect on the board of directors and board of commissioners, while the board of directors and board of commissioners have a significant positive effect on financial performance. Practical implications: Intellectual capital affects financial performance through the board of directors and board of commissioners’ as the mediating variables supported by the category of competitive mediation (inconsistent mediation). This competitive mediation provides support for the mediating effect hypothesis. Keyword: Board of Commissioners, Board of Directors, Financial Performance, Intellectual Capital

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Sulimin BP3
Date Deposited:	26 Jun 2023 05:58
Last Modified:	26 Jun 2023 05:58
URI:	http://erepository.uwks.ac.id/id/eprint/14957

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