Examining the effect of diversification, corporate governance and intellectual capital on sustainability performance

Nurul Fajriyanti, Eko Ganis Sukoharsono and Noval Abid
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Nurul Fajriyanti: Accounting Departement, Faculty of Economics and Business, University of Brawijaya, Indonesia
Eko Ganis Sukoharsono: Accounting Departement, Faculty of Economics and Business, University of Brawijaya, Indonesia
Noval Abid: Accounting Departement, Faculty of Economics and Business, University of Brawijaya, Indonesia

International Journal of Research in Business and Social Science (2147-4478), 2021, vol. 10, issue 2, 12-20

Abstract: 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. Key Words: Diversification, Corporate Governance, Intellectual Capital, Financial Performance and Sustainability Performance

Date: 2021
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