忙碌董事对制造业企业智力资本与绩效关系的影响:来自印尼的证据

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2023-03-28 DOI:10.3926/ic.2022

Anastasia Wijaya, C. Utama

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引用次数: 1

摘要

目的:本研究的目的是调查和分析智力资本对印尼制造业公司绩效的影响，以及忙碌董事对智力资本与制造业公司绩效关系的影响。设计/方法/方法:本研究分析了2016-2020年期间印度尼西亚证券交易所和制造公司官方网站的二手数据。为了检验假设，本研究采用面板数据回归的定量方法，考察了智力资本与公司绩效的关系，以及忙碌董事对智力资本与公司绩效关系的调节作用。研究发现:智力资本对公司绩效有正向影响，而忙碌的董事会增强这种影响。研究局限性/启示:印度尼西亚公司的特点是所有权集中，投资者保护较低，因此研究结果可能无法在其他情况下推广。实践启示:印尼上市公司应考虑设立多职董事会，以强化智力资本与公司绩效的正相关关系。原创性/价值:本研究强调并考察了具有多个董事职位的董事会对印度尼西亚制造业公司智力资本与财务绩效之间关系的影响。因此，本研究提供了一个更好的理解董事会胜任力的重要性，反映在多个董事影响智力资本和公司绩效之间的关系。

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The impact of busy director on the relationship between intellectual capital and performance of manufacturing companies: Evidence from Indonesia

Purpose: The purpose of this study is to investigate and analyse the influence of intellectual capital on manufacturing company performance, as well as the impact of busy directors on the relationship between intellectual capital and manufacturing company performance in Indonesia.Design/methodology/approach: This study analyse secondary data from the Indonesia Stock Exchange and the official websites of manufacturing companies for the 2016-2020 period. To test the hypotheses, this study used a quantitative method with panel data regression to investigate the relationship between intellectual capital and company performance and the moderating effect of busy directors on the relationship between intellectual capital and company performance.Findings: The results show that intellectual capital has a positive effect on company performance and that busy directors enhance this effect.Research limitations/implications: Indonesian companies are characterised by concentrated ownership and lower investor protection so the result may not be generalised in other contexts.Practical implications: The public-listed Indonesian company should consider the board of commissioners with multiple directorships to strengthen the positive relationship between intellectual capital and company performance. Originality/value: This study highlights and examines the impact of the board of commissioners with multiple directorships on the relationship between intellectual capital and the financial performance of manufacturing companies in Indonesia. Therefore, this study provides a better understanding of the importance of board competency as reflected in multiple directorships that affect the relationship between intellectual capital and company performance.

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来源期刊

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.