Intellectual Capital and Firm Performance: The Role of Women Directors

JURNAL AKUNTANSI DAN PAJAK

View Publication Info
 
 
Field Value
 
Title Intellectual Capital and Firm Performance: The Role of Women Directors
 
Creator Innayah, Maulida Nurul
Fuad, Muhammad
Pratama, Bima Cinintya
 
Subject Intellectual Capital, Women Directors, Firm Performance

 
Description This study aims to examines the effect of intellectual capital on firm performance. Then, this study also examines whether the presence of woman director can strengthen the effect of intellectual capital on firm performance that operates in banking industries in Indonesia. The data used in this study was obtained from Bloomberg and OSIRIS database and also the firm’s annual reports during 2014-2018. The results found that women directors can strengthen the positive effect between intellectual capital and firm performance. This result showed that the presence of gender diversity in directors would make businesses have special human capital because the variety of human capital within the board that makes these resources special will affect actions within the company that have an impact on performance. This study contributes in the theoretical field by adding a reference to the effect of intellectual capital on performance with women directors as a moderating variable. This study also gives new perspective in Indonesia as emerging market especially in financial industry, while most of the studies are conducted in US and Europe.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-07-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2299
10.29040/jap.v22i1.2299
 
Source Jurnal Akuntansi dan Pajak; Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/2299/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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