@article{katalog9082,
           pages = {1},
         journal = {Jurnal Ekonomi Bisnis dan Kewirausahaan},
       publisher = {aculty of Economics and Business, Universitas Tanjungpura},
          volume = {12},
          author = {Dea Mitzi Yusphita and Erni Ekawati},
            year = {2023},
          number = {1},
           title = {HOW DO INTELLECTUAL CAPITAL DISCLOSURES MEDIATE FINANCIAL STRUCTURE AND COMPANY PERFORMANCE? EVIDENCE FROM INDONESIA AND SINGAPORE},
        abstract = {This study examines the effect of disclosure of intellectual capital in mediating the financial structure
and performance of companies using path analysis method. This study also compares the effect of
disclosing intellectual capital on companies listed on the Indonesian and Singapore stock exchanges
from 2018 to 2020. A two-stage least squares statistical model is used to test the research hypothesis.
The findings show that the financial structure in Indonesia and Singapore has a significant negative
effect on financial performance. Meanwhile, financial structure has a significant negative effect on
market performance only in Singapore, while Indonesia has no effect. Disclosure of intellectual
capital which is used as a mediating variable on financial structure and performance has a significant
positive effect in Singapore. Meanwhile, there is no significant effect on the relationship between
financial structure and market performance after being mediated by disclosure of intellectual capital.
This study can be used by managers as a starting point for designing more effective methods of using
intellectual capital to gain competitive advantage through leverage.},
             url = {https://katalog.ukdw.ac.id/9082/},
        keywords = {financial structure, intellectual capital disclosure, firm performance, market
performance, path analysis}
}