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PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING
This study aims to analyze the influence of the characteristics of the board of commissioners on company performance through intellectual capital as an intervening variable in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The independent variables used in this study are the characteristics of the board of commissioners measured using the competence of the board of commissioners, the proportion of independent board of commissioners and the presence of women in the board of commissioners, as for the dependent variable using company performance measured using Tobin’s Q. This study used purposive sampling techniques, so that a sample of 38 companies obtained a total of 114 observations. The results showed that the competence of the board of commissioners affected company performance, while the proportion of independent board of commissioners and the presence of female commissioners did not affect the company's performance. Intellectual capital affects the company's performance. The characteristics of the board of commissioners have no effect on intellectual capital and intellectual capital does not mediate the relationship between the characteristics of the board of commissioners and the company's performance.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING (Text)
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING (Other)
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