Title: The Influence of Board of Directors Diversity on Intellectual Capital Performance: The Moderating Role of the Effectiveness of Board of Commissioners Meetings
Author: Indirasari Cynthia Setyoparwati
Affiliations : Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This study aims to provide empirical evidence on whether the effectiveness of board of commissioners meetings can strengthen the diversity of the board of directors on intellectual capital performance. This study is a quantitative study with an associative research approach. The sample used was 367 manufacturing companies from 2014 to 2018. The data analysis technique used in this study was Moderated Regression Analysis (MRA). The results showed that the diversity of the board of directors had a significant effect on intellectual capital performance. This indicates that companies with greater board diversity will improve intellectual capital performance. Diversity in the board of directors provides unique characteristics that can be a competitive advantage. Then, the effectiveness of board of commissioners meetings weakens the diversity of the board of directors on intellectual capital performance. The high frequency of board of commissioners meetings, if not carried out effectively, will weaken the influence of board diversity on intellectual capital performance.
Keywords: intellectual capital performance, diversity of board of directors, effectiveness of board of commissioners meetings, moderated regression analysis
Sources: http://repository.unair.ac.id/96830/