Open AccessExamining the effect of diversification, corporate governance and intellectual capital on sustainability performance
Author(s) -
Nurul Fajriyanti,
Eko Ganis Sukoharsono,
Noval Abid
Publication year - 2021
Publication title -
international journal of research in business and social science
Language(s) - English
Resource type - Journals
ISSN - 2147-4478
DOI - 10.20525/ijrbs.v10i2.1053
Subject(s) - intellectual capital , nonprobability sampling , corporate governance , business , sustainability , accounting , diversification (marketing strategy) , sample (material) , sustainability reporting , finance , marketing , ecology , population , chemistry , demography , chromatography , sociology , biology
This study aims to examine and analyze the effect of diversification, corporate governance and intellectual capital on sustainability performance, either directly or indirectly, by involving financial performance as a mediating variable. This study uses secondary data on Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority from 2011 - 2018, with a sample size of 10 Islamic banks that meet the criteria using the purposive sampling method so that 80 observations are obtained. Data is obtained from annual reports, sustainability reports, and reports on the implementation of good corporate governance. The data analysis technique used SEM-PLS with the help of WarpPLS 7.0 software. The results of the study provide empirical evidence that both the quality and quantity of corporate governance, intellectual capital and financial performance have a positive effect on sustainability performance.