Bibliography of Intellectual Capital and Signaling Theory Concept on Conventional Banking Financial Performance

Authors

  • Adellya Nihayatul Muuna Muhammadiyah University of Surakarta
  • Mahameru Rosy Rochmatullah Muhammadiyah University of Surakarta
  • Eersta Sekar Hardianto Muhammadiyah University of Surakarta

Keywords:

Intellectual Capital, Signaling Theory, Financial Performance

Abstract

Indonesia is one of the developing countries that has made the banking sector the main stronghold of the financial system and dominates the financial market. Conventional Commercial Banks are banks that have large credit growth. The research method used in writing this article is a qualitative descriptive method. This research uses a scoping review approach using various similar research article literature which is then grouped and conclusions are drawn to answer the topics discussed. The type of data used is secondary data in the form of articles published in international journals indexed by Scopus which were published online from 2020 to 2023. Based on the criteria set above, 17 articles were obtained which were published in 14 journals indexed by Scopus. There are 10 articles that are appropriate to the discussion in this research. Based on the explanation of the results of the discussion and previous research, we can conclude that Intellectual capital has a positive influence on bank financial performance. Signal theory has an important role in companies in the fields of strategic management, human resource management, finance and corporate governance. If a company is able to measure and manage intellectual capital effectively, it can provide credibility, it can increase the credibility and success of the company. By using appropriate signals and managing the intellectual banking model you can build trust

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Published

2024-05-25

How to Cite

Muuna, A. N., Rochmatullah, M. R., & Hardianto, E. S. (2024). Bibliography of Intellectual Capital and Signaling Theory Concept on Conventional Banking Financial Performance. International Journal of Accounting and Business Research, 2(1). Retrieved from https://jurnal.adaijateng.org/index.php/IJABR/article/view/49

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