The Moderating Effect of Income Diversification on Intellectual
Capital and Company Performance in Indonesian Banking
Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani
Dublin Core
Title
The Moderating Effect of Income Diversification on Intellectual
Capital and Company Performance in Indonesian Banking
Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani
Capital and Company Performance in Indonesian Banking
Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani
Subject
Banking, Firm Performance, Intelectual capital, Income diversification.
Description
This research investigates the impact of intellectual capital on company performance, with a focus on
the moderating role of revenue diversification. Utilizing data from 38 banks listed on the Indonesia
Stock Exchange, linear regression and moderated regression analyses were conducted. Findings reveal
a positive relationship between intellectual capital (measured by VAIC) and company performance.
However, income diversification was found to have no moderating effect on this relationship. While
VACA and VAHU positively influence company performance, STVA does not. These results provide
valuable insights into the dynamics of intellectual capital within the banking sector
the moderating role of revenue diversification. Utilizing data from 38 banks listed on the Indonesia
Stock Exchange, linear regression and moderated regression analyses were conducted. Findings reveal
a positive relationship between intellectual capital (measured by VAIC) and company performance.
However, income diversification was found to have no moderating effect on this relationship. While
VACA and VAHU positively influence company performance, STVA does not. These results provide
valuable insights into the dynamics of intellectual capital within the banking sector
Creator
Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani
Source
https://jurnal.unmer.ac.id/index.php/jkdp/
Publisher
Department of Management, Faculty of Economics and Business
Universitas Sarjanawiyata Tamansiswa
Universitas Sarjanawiyata Tamansiswa
Date
2023-06-18
Contributor
Fajar bagus W
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani, “The Moderating Effect of Income Diversification on Intellectual
Capital and Company Performance in Indonesian Banking
Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/5074.
Capital and Company Performance in Indonesian Banking
Eko Wahyuningtias, Pristin Prima Sari, Ratih Kusumawardhani,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/5074.