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Journal : Gema Wiralodra

The Influence of Governance Characteristics and Enterprise Risk Management on Intellectual Capital in Banking in Indonesia Rohayati, Rohayati; Hady, Hamdy; Nalurita, Febria
Gema Wiralodra Vol. 15 No. 2 (2024): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v15i2.712

Abstract

Intellectual capital (IC) is a crucial driver of developing knowledge-based economic value for an organization, such as a bank. With intellectual capital, company can generate knowledge-based economic value as a source of competitive advantage, influencing innovation and value for stakeholders. This research aims to analyze and explain the influence of governance characteristics and enterprise risk management on intellectual capital in banking in Indonesia. The independent variables are audit committee, board independence, institutional ownership, enterprise risk management, return on assets, leverage and corporate social responsibility as well as the dependent variable intellectual capital. The data used in this research is secondary data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The research sample was selected using a purposive sampling method so that 42 companies were sampled. The data analysis used to test the hypothesis is multiple regression analysis using e-views 9. The research results show that the audit committee has a positive effect, board independence has a negative effect, institutional ownership has a negative effect, enterprise risk management has no effect, return on assets has an effect positively, leverage has no effect, and corporate social responsibility has a negative effect on intellectual capital. Implications of this research to understand how bank managers affect intellectual capital, this study examines a variety of factors, including audit committee, board independence, institutional ownership, enterprise risk management, return on assets, leverage and corporate social responsibility. It suggests that managers should focus on enhancing their intellectual capital to make informed investment decisions and effectively manage their bank's resources, thereby enhancing their investment performance.
Co-Authors Agus Irwandi, Agus Ahyati, Inayatul Ulya Al Qaushar, Mukhamad Ravi Razabi Alhidayatillah, Nur Andi Thahir Andoyo Sastromiharjo Andrianto, Galih Anggraeni, Sumi Annisa Nurul Puteri Arizal, Arizal Armi, Armi Asrul Asrul Astuti, Retno Zen Ausof, Afin Ayu, Yennyka Dwi Budi, Setia Budiana, Lufthy Leidi Dadang S Anshori Damar Saputri, Sukma Ajeng Dewi Nurhayati Dhanif, Ahmad Diana, Sirlii Dwi Isnaini, Septi Dwi Widjanarko Eka Nugraha, Bayu Eka Nur Baiti, Shallivia El Qorny, Ashief Emosda , Emosda Erny Tajib Ery Natalina Kristianingsih, Yosefhine Etty Rekawati Fatihah, Salsabila Rizqy Febria Nalurita Febrian, Vickry Febriaty, Sary Fitriani Fitriani Fitriyyah, Mustiqowati Ummul Ghozali, Ade Ahmad Ginda Ginda Hady, Hamdy Hairi, Said Alwi Zulfikri Hamdani, Acep Roni Hanifah, Rani Aulia Hardinto, Raden Kelik Harmaini Harmaini Hasnah, Melda Nur Hermanto Yaputra Hery Widijanto Hidayat Saputra, Febri Indra, Asep Iin Nur Irwinsyah, Irwinsyah Istikomah Istikomah Jahra, Repita Jamilah Jamilah Khoirul Abror, Yogi Kurniawan, Entuy Lastriyanti, Lastriyanti Latif , Nuraida Lesmana, Fernando Yoga Lilis Suryani Lina Herida Pinem Linda Permanasari, Linda M. Sabir, Fitriana M.Syamsul Hidayat Mamat Rahmat maulina Zain, Salwa Melita, Nia Merdekawati, Fusvita Moh Yudi Mahadianto Muhammad fauzan Muhammad Soim, Muhammad Mumun, Nyai Mustafa Nanik Wijayati Nina Marliana, Nina Noerfitri, Noerfitri Nur Indra, Asep Iin Nur Qudus Nurfadhilah, Sarah Naflah Nurhayati, Nuli Permana, Gusti Putra Poppy Fitriyani Pradana, Anung Ahadi Pradita, Ranti Purwati Purwati Putri Amalia Putri, Sarifhatul Aini Yuliyus Qadri, Muhammad Qadri Radiyansyah, Riki Rahayu Rahayu Rahayu Sri Purnami Rahayu, Ira Gustira Rahma, Putri Endah Rahmat Hidayat Rahmawati, Rahmawati Retnaningsih, Nur Alifah Reza Edwin Sulistyaningtyas Rizhal Hendi Ristanto Ronny Mantala, Ronny Safitri, Auliya Saftarina , Fitria Said Muhammad, Said Saraswati Sari Hepy Maharani, Sari Hepy Sartika Sartika Sartono, Nurmasari Shanti , Ignatia Maria Siti Fatonah Siti Salamah Subagja, Muhammad Rafli Sufa, Hafizah Ilmi Sugihartina, Ganthina Sulaeman Sulaeman Sulastri Sulastri Sulehu, Marwa Sumarni Sumarni Susana, Eva Susi Hartati Syahrurromadhan, Gempa Fi Syihabuddin Syihabuddin Umami, Ijah Uswatun, Uswatun Utami, Listia wahyuning Qur’Aini, Putri Wildan Wildan Windasari, Suci Woro Sumarni Yamansah, Yamansah Yana Setiawan Yeni Rahmawati, Yeni Yuliardi, Ricki Zaitun, Siti Zena Syaifillah, Umar Syah Zulfatun Janah, Dwi Rahma Zuri Rismiarti