Management Studies and Entrepreneurship Journal (MSEJ)
Vol. 7 No. 1 (2026): Management Studies and Entrepreneurship Journal (MSEJ)

The Moderating Effects Of Intellectual Capital On The Relationships Between Income Diversification And Banking Efficiency In Indonesia

Azra, Salsa Femilia (Unknown)
Sudarsono, Rachmat (Unknown)

Article Info

Publish Date
05 Jan 2026

Abstract

This study examines the impact of income diversification on cost-to-income ratio (CIR) in KBMI 4 banks over the quarterly period 2022–2024, with intellectual capital serving as a moderating variable. Quarterly panel data are analyzed using moderated regression analysis (MRA). The results indicate that income diversification does not have a significant direct effect on banking efficiency. However, intellectual capital significantly strengthens the negative effect of income diversification on CIR. These findings highlight the importance of effective internal resource management in supporting the efficiency of diversification strategies in large-scale banks.

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Journal Info
Management Studies and Entrepreneurship Journal (MSEJ)
Website

Abbrev

msej

Publisher

Yayasan Pendidikan Riset dan Pengembangan Intelektual

Subject

Decision Sciences, Operations Research & Management

Description

Management Studies and Entrepreneurship Journal (MSEJ) is published by Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI) as an information and communication media for practitioners, researchers and academics who are interested in the field of management (Finance, Human Resource, ...