The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023)

Hepy Wijayanti ; Susi Sarumpaet
International Journal of Economics, Management and... 📅 2025 Vol 2, No 1 🔗 DOI: 10.61132/ijema.v2i1.774
Abstract
In the traditional commercial banking industry, this study attempts to provide empirical data about the impact of board size and gender diversity on business performance, using intellectual capital as a moderating variable. The research population includes all companies in the conventional commercial bank sector as many as 39 companies, with purposive sampling technique resulting in 36 companies as samples. The analysis methods used include descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and moderation regression analysis. Multiple linear regression results demonstrate that board size significantly and favourably affects business success, while gender diversity has no significant effect. In addition, moderation regression analysis results demonstrate that intellectual capital can fortify the relationship between board size and company performance, but does not strengthen the connection between business performance and gender diversity.
Keywords
Board Size; Firm Performance; Gender Diversity; Intellectual Capital
How to Cite

Hepy Wijayanti & Susi Sarumpaet (2025). The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023) . International Journal of Economics, Management and Accounting, 2(1). https://doi.org/10.61132/ijema.v2i1.774

Hepy Wijayanti; Susi Sarumpaet, "The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023) ," International Journal of Economics, Management and Accounting, vol. 2, no. 1, 2025.

Hepy Wijayanti; Susi Sarumpaet. "The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023) ." International Journal of Economics, Management and Accounting, vol. 2, no. 1, 2025.

Hepy Wijayanti; Susi Sarumpaet. "The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023) ." International Journal of Economics, Management and Accounting 2, no. 1 (2025).

Hepy Wijayanti & Susi Sarumpaet (2025) 'The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023) ', International Journal of Economics, Management and Accounting, 2(1). doi: 10.61132/ijema.v2i1.774.

Hepy Wijayanti; Susi Sarumpaet. The Effect of Board Characteristics on Firm Performance with Intellectual Capital as a Moderating Variable: (An Empirical Study of Conventional Commercial Bank Companies on the Indonesia Stock Exchange in 2019–2023) . International Journal of Economics, Management and Accounting. 2025;2(1).

Artikel Terkait

The Effect of Corporate Social Responsibility (CSR) Disclosure and Political Connection on Corporate Tax Avoidance: A Study from Indonesia’s Mining Sector Listed Companies

Kinanti Ranum Falina; Retno Yuni Nur Susilowati

Do Ethical Standards Matter? Evidence on Auditor Behavior and Audit Quality

Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

Patient Engagement and Self-Efficacy Effects on Quality of Life,the Mediating Role of Accessibility

Aulia Putri Evindra; Kemala Rita; Sandra Dewi

Beyond Intention: How Social-Media Driven Green Marketing Shapes Sustainable Consumer Behavior-A Systematic Literature Review

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

The Role of Work-Life Balance, Motivation, and Work Environment on Employee Performance of PT Pupuk Indonesia (Persero) Regional 2

Riska Putri Utami; Raden Ayu Aminah Rizkia Puspita Sari; Artha Febriana; Haunan Damar

Enhancing Organizational Performance Through Strategic Human Resource Management in Public Sector Organizations

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir
Tren Sitasi Jurnal