Title: The Effect 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 : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia
Publisher: Universitas Airlangga
Abstract
This research aims to provide empirical evidence whether the effectiveness of board of commissioners meetings can strengthen the diversity of the board of directors on intellectual capital performance. This research is quantitative research with an associative research approach. The sample used was 367 manufacturing companies from 2014 to 2018. The data analysis technique used in this research was Moderated regression analysis (MRA). The research results show that the diversity of the board of directors has a significant effect on intellectual capital performance. This indicates that companies that have 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. If the high frequency of board of commissioners meetings is not conducted effectively, it will weaken the influence of board of director 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/
