Financial performance as mediation is influenced by diversification and intellectual capital on sustainability performance
نویسندگان
چکیده
This study examines and analyzes diversification intellectual capital on sustainability performance mediated by financial performance. research was conducted at Sharia Commercial Banks (BUS) in Indonesia, registered with the Otoritas Jasa Keuangan (OJK) for 2011 - 2018, a total sample of 10 Islamic banks that meet criteria according to sampling method used, namely purposive sampling. The data analysis technique used SEM-PLS help WarpPLS 7.0 software. results showed had positive effect performance, but not significant Financial can mediate relationship between VAF calculates mediating partially mediates because value is less than 80%.
منابع مشابه
Impact of Intellectual Capital on Financial Performance
PurposeNowadays despite the increasing importance of intangible assets, especially intellectual capital in the companies; the majority of the traditional accounting systems are unable to calculate the intellectual capital properly. The purpose of this study is to examine the relationship between intellectual capital and financial performance. Design/methodology/approach – The empirical data wer...
متن کاملThe effect of Intellectual capital on hotels’ financial performance
Intellectual capital (IC) is organizational intangible asset which is frequently associated with performance. IC is commonly categorized into three core components: human capital, structural capital and relational capital. This study takes a step further in the evolution of the IC model for the hotel industry and divides relationship capital into two categories: End customer- relationship capit...
متن کاملIntellectual Capital Effects by Satisfactory Design on Financial and Economic Performance of Malaysian Companies
This paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correcting entries, then the impact of these elements are investigated on the return on equity, revenue growth and economic value adde...
متن کاملThe Impact of Components of Intellectual Capital and Value added Intellectual Coefficient on Banks’ Financial Performance
In the knowledge-based economy, intellectual capital is used to create value for organizations. Organizations seek to create, manage, expand and exploit optimal intellectual capital in terms of organizational value creation and business process improvement. Considering the competitiveness of the present age seems that banks must improve their performance to achieve their goals and perform th...
متن کاملDiversification and Financial Performance in Bursa Malaysia
Firms pursue diversification for sake enhancing financial performance. Some theories state positive relationship between diversification and financial performance. However, there are some theories for negative relationship about the issue. The study has filled the gap that most studies done in developed countries and there are fewer studies in developing country like Malaysia. In this study, re...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Journal of Research In Business and Social Science
سال: 2023
ISSN: ['2147-4478']
DOI: https://doi.org/10.20525/ijrbs.v12i3.2483