Peran Modal Intelektual serta Pengalaman Fungsional Dewan Komisaris dalam Pemuliahan Kinerja Keuangan Perbankan di Indonesia di Masa Pandemi COVID-19

Rochman Arif

doi:10.29040/jap.v23i2.6976

Peran Modal Intelektual serta Pengalaman Fungsional Dewan Komisaris dalam Pemuliahan Kinerja Keuangan Perbankan di Indonesia di Masa Pandemi COVID-19

Rochman Arif

Abstract

Penelitian ini bertujuan menguji pengaruh modal pengetahuan serta pengalaman dewan komisaris terhadap kinerja keuangan perbankan di Indonesia di masa pandemi COVID-19. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda serta meoderate reggresion anaisis. Dari hasil regresi linier berganda dapat dilihat bahwa hanya modal manusia yang berpengaruh positif terhadap kinerja keuangan perbankan sedangkan dalam model yang lain pengalaman fungsional hanya mampu memoderasi pengaruh positif modal pelanggan, sedangkan modal manusia serta modal strukturan tidal memiliki pengaruh terhadap kinerja keuangan perbankan ddi Indoesia jika diperkuat oleh pengalaman fungsional dewan komisaris.

Keywords

Modal Intelektual, Pengalaman Fungsional Dewan Komisaris dan Kinerja Keuangan

References

Ahuja, B.R. and Ahuja, N. I. (2012). “Intellectual capital approach to performance evaluation: a case studyofthe bankingsectorinIndia. International ResearchJournal OfFinance and Economics, Vol.93, pp.110-122.

Bontis, N., Janosevic, S., & Dzenopoljac, V. (2015). Intellectual capital in serbia’s hotel industry. International Journal of Contemporary Hospitality Management, 27(6), 1365–1384. https://doi.org/10.1108/IJCHM-12-2013-0541

Buallay, A., Hamdan, A. M., Reyad, S., Badawi, S., & Madbouly, A. (2020). The efficiency of GCC banks: the role of intellectual capital. European Business Review, 32(3), 383–404. https://doi.org/10.1108/EBR-04-2019-0053

Hambrick, D. C., & Mason, P. A. (1984). Upper Echelons: The Organization as a Reflection of Its Top Managers. International Journal of Disclosure and Governance, 9(1), 193–206. https://doi.org/10.1057/s41310-019-00054-0

Hamdan, A. (2018). Intellectual capital and firm performance: Differentiating between accounting-based and market-based performance. International Journal of Islamic and Middle Eastern Finance and Management, 11(1), 139–151. https://doi.org/10.1108/IMEFM-02-2017-0053

Liang, C. J., Huang, T. T., & Lin, W. C. (2011). Does ownership structure affect firm value? Intellectual capital across industries perspective. Journal of Intellectual Capital, 12(4), 552–570. https://doi.org/10.1108/14691931111181724

Maditinos, D., Chatzoudes, D., Tsairidis, C., & Theriou, G. (2011). The impact of intellectual capital on firms’ market value and financial performance. Journal of Intellectual Capital, 12(1), 132–151. https://doi.org/10.1108/14691931111097944

Nuryaman. (2015). The Influence of Intellectual Capital on The Firm’s Value with The Financial Performance as Intervening Variable. Procedia - Social and Behavioral Sciences, 211(September), 292–298. https://doi.org/10.1016/j.sbspro.2015.11.037

Probohudono, A. N., Pratiwi, A. D., & Rochmatullah, M. R. (2021). Does intellectual capital have any influence on stock price crash risk? Journal of Intellectual Capital. https://doi.org/10.1108/JIC-09-2020-0306

Soewarno, N., & Tjahjadi, B. (2020). Measures that matter: an empirical investigation of intellectual capital and financial performance of banking firms in Indonesia. Journal of Intellectual Capital, 21(6), 1085–1106. https://doi.org/10.1108/JIC-09-2019-0225

Ulum, I., Kharismawati, N., & Syam, D. (2017). Modified value-added intellectual coefficient (MVAIC) and traditional financial performance of Indonesian biggest companies. International Journal of Learning and Intellectual Capital, 14(3), 207–219. https://doi.org/10.1504/IJLIC.2017.086390

Wany, E. (2010). Jurnal Akuntansi. Akrual, 2(1).

Widarjo, W. (2011). Pengaruh Modal Intelektual Dan Pengungkapan Modal Intelektual Pada Nilai Perusahaan. Fakultas Ekonomi Universitas Syiah Kuala Banda Aceh, 8(2), 21–22.

Widarjo, W., & Bandi. (2018). Penentu pengungkapan modal intelektual dalam IPO dan dampaknya terhadap underpricing : bukti dari Indonesia. J. Modal Pembelajaran Dan Intelektual, 15(1).

DOI: http://dx.doi.org/10.29040/jap.v23i2.6976