relation: https://katalog.ukdw.ac.id/9082/
title: HOW DO INTELLECTUAL CAPITAL DISCLOSURES MEDIATE FINANCIAL STRUCTURE AND COMPANY PERFORMANCE? EVIDENCE FROM INDONESIA AND SINGAPORE
creator: Dea Mitzi Yusphita
creator: Erni Ekawati
subject: HJ Keuangan Publik
description: 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.
publisher: aculty of Economics and Business, Universitas Tanjungpura
date: 2023
type: Article
type: PeerReviewed
format: text
language: en
identifier: https://katalog.ukdw.ac.id/9082/1/How%20Do%20Intellectual%20Capital.pdf
identifier:   Dea Mitzi Yusphita and Erni Ekawati  (2023) HOW DO INTELLECTUAL CAPITAL DISCLOSURES MEDIATE FINANCIAL STRUCTURE AND COMPANY PERFORMANCE? EVIDENCE FROM INDONESIA AND SINGAPORE.  Jurnal Ekonomi Bisnis dan Kewirausahaan, 12 (1).  p. 1.  ISSN 2087-9954     
relation: https://doi.org/10.26418/jebik.v12i1.54767
relation: doi:10.26418/jebik.v12i1.54767