The Influence of Intellectual Capital, Internal Control, and Company Size on Business Sustainability with Company Financial Performance as Intervening Variables in Rest Areas and Services Managed by PT Jasamarga Related Business


Authors : Arief Fauzi; Hadri Mulya

Volume/Issue : Volume 8 - 2023, Issue 7 - July

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/nhk8nmb4

DOI : https://doi.org/10.5281/zenodo.8237786

The purpose of this research is to study and analyze the effect of intellectual capital, internal control, and company size on business continuity at the Rest and Service Center (TIP) managed by PT Jasamarga Related Business and the influence of the company's financial performance intervention variables that mediate the effect of intellectual capital, internal control, and company size on business continuity at the Rest and Service Center (TIP) managed by PT Jasamarga Related Business. Causal-type quantitative research was used. This research involved all TIPs managed by PT Jasamarga Related Business from 2019–2021, which totaled 29 TIPs. The purposive testing procedure was used to determine the number of tests, and the number of tests determined was 57. To dissect the information, path analysis is used using SPSS 25. The results show that company size and intellectual capital have a positive and significant impact on financial performance. Intellectual capital and internal control have a positive and insignificant effect on business continuity; company size has a positive and significant effect on business continuity; internal control has a negative and insignificant effect on financial performance; and the company's financial performance does not significantly mediate the relationship between intellectual capital, internal control, and business continuity. Intellectual capital and internal control have a positive and insignificant effect on business continuity; company size has a positive and significant effect on business continuity; internal control has a negative and insignificant effect on financial performance; and the company's financial performance does not significantly mediate the relationship between intellectual capital, internal control, and business continuity. Intellectual capital and internal control have a positive and insignificant effect on business continuity; company size has a positive and significant effect on business continuity; internal control has a negative and insignificant effect on financial performance; and the company's financial performance does not significantly mediate the relationship between intellectual capital, internal control, and business continuity.

Keywords : Intellectual Capital; Business Continuity; Financial Performance; Internal Control; Company Size.

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