Bibliography of Intellectual Capital and Signaling Theory Concept on Conventional Banking Financial Performance
Keywords:
Intellectual Capital, Signaling Theory, Financial PerformanceAbstract
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
References
Abdel-Basset, M. (2020). An integrated plithogenic MCDM approach for financial performance evaluation of manufacturing industries. Risk Management, 22(3), 192–218. https://doi.org/10.1057/s41283-020-00061-4
Agustia, D., Asyik, N. F., & Midiantari, N. (2021). Intellectual Capital Terhadap Financial Performance Dan Sustainable Growth. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(2), 159–179. https://doi.org/10.24034/j25485024.y2021.v5.i2.4744
Aslam, E. (2020). The influence of corporate governance on intellectual capital efficiency: evidence from Islamic banks of OIC countries. Asian Journal of Accounting Research, 5(2), 195–208. https://doi.org/10.1108/AJAR-05-2020-0030
BALLINa, F. J. (2020). The Signalling Theory: The Key Role of Quality Standards in the Hotels Performance. Journal of Quality Assurance in Hospitality and Tourism, 21(2), 190–208. https://doi.org/10.1080/1528008X.2019.1633722
Birindelli, G. (2020). Intellectual capital disclosure: Some evidence from healthy and distressed banks in Italy. Sustainability (Switzerland), 12(8), 3174. https://doi.org/10.3390/SU12083174
Buallay, A. (2020). Intellectual capital and bank’s performance: A market based perspective. In Proceedings of the International Conference on Intellectual Capital, Knowledge Management and Organisational Learning, ICICKM (Vol. 2020, pp. 87–92). https://doi.org/10.34190/IKM.20.040
Crystallography, X. D. (2016). TIPOLOGI TRANSFER PENGETAHUAN DALAM SUKSESI BISNIS KELUARGA UD SARI MURNI “JENANG LASIMUN” TULUNGAGUNG. 1–23.
Duho, K. C. T. (2020). Intellectual capital and technical efficiency of banks in an emerging market: a slack-based measure. Journal of Economic Studies, 47(7), 1711–1732. https://doi.org/10.1108/JES-06-2019-0295
Guest, D. E. (2021). Signalling theory as a framework for analysing human resource management processes and integrating human resource attribution theories: A conceptual analysis and empirical exploration. In Human Resource Management Journal (Vol. 31, Issue 3, pp. 796–818). https://doi.org/10.1111/1748-8583.12326
Gupta, A. K. (2021). Innovation dimensions and firm performance synergy in the emerging market: A perspective from Dynamic Capability Theory & Signaling Theory. Technology in Society, 64. https://doi.org/10.1016/j.techsoc.2020.101512
Hameed, I. (2021). A serial-mediation model to link entrepreneurship education and green entrepreneurial behavior: Application of resource-based view and flow theory. International Journal of Environmental Research and Public Health, 18(2), 1–19. https://doi.org/10.3390/ijerph18020550
Hermuningsih, S., Sari, P. P., & Rahmawati, A. D. (2023). The moderating role of bank size: influence of fintech, liquidity on financial performance. Jurnal Siasat Bisnis, 27(1), 106–117. https://doi.org/10.20885/jsb.vol27.iss1.art8
Kartika, I. (2021). Peran Modal Intelektual dan Tata Kelola Perusahaan yang Baik Terhadap Kinerja Keuangan. 13(1), 50–62.
Keuangan, O. J. (2020). Indonesian Banking Development Roadmap 2020-2025. Financial Services Authority, 144. https://www.ojk.go.id/id/berita-dan-kegiatan/info-terkini/Documents/Pages/-Roadmap-Pengembangan-Perbankan-Indonesia-2020---2025/Buku - Roadmap Pengembangan Perbankan Indonesia 2020 - 2025 Long Version.pdf
Keuangan, O. J. (2023). Booklet Perbankan Indonesia. Booklet Perbankan Indonesia 2014, 7. https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/booklet-perbankan-indonesia/Documents/booklet_2014_opt_1395931938.pdf
Le, T. D. Q. (2020). Intellectual capital and bank profitability: New evidence from Vietnam. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1859666
Le, T. T. D. (2020). The effect of lending structure concentration on credit risk: The evidence of Vietnamese commercial banks. Journal of Asian Finance, Economics and Business, 7(7), 59–72. https://doi.org/10.13106/jafeb.2020.vol7.no7.059
López-Santamaría, M. (2021). Sustainability disclosure practices as seen through the lens of the signaling theory: A study of companies listed on the Colombian Stock Exchange. Journal of Cleaner Production, 317. https://doi.org/10.1016/j.jclepro.2021.128416
Nguyen, D. T. (2021). Intellectual Capital and Bank Risk in Vietnam—A Quantile Regression Approach. Journal of Risk and Financial Management, 14(1). https://doi.org/10.3390/jrfm14010027
Nirino, N. (2022). Intellectual capital: the missing link in the corporate social responsibility–financial performance relationship. Journal of Intellectual Capital, 23(2), 420–438. https://doi.org/10.1108/JIC-02-2020-0038
Onumah, J. M. (2020). Impact of intellectual capital on bank efficiency in emerging markets: Evidence from Ghana. International Journal of Banking, Accounting and Finance, 11(4), 435–460. https://doi.org/10.1504/IJBAAF.2020.110303
Onuoha, N. E. (2020). Voluntary disclosure of intellectual capital information by deposit money banks in Nigeria. Journal of Intellectual Capital, 21(6), 1035–1052. https://doi.org/10.1108/JIC-09-2019-0229
Ousama, A. A. (2020). The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks. International Journal of Islamic and Middle Eastern Finance and Management, 13(1), 75–93. https://doi.org/10.1108/IMEFM-05-2016-0073
Pemerintah Republik Indonesia. (2006). Peraturan Pemerintah Nomor 08 Tahun 2006 tentang Pelaporan Keuangan Dan Kinerja Instansi Pemerintah.
Penalba-Aguirrezabalaga, C. (2020). Marketing-specific intellectual capital: conceptualization, scale development and empirical illustration. Journal of Intellectual Capital, 21(6), 947–984. https://doi.org/10.1108/JIC-05-2019-0095
Pernkopf, K. (2021). Effects of mixed signals on employer attractiveness: A mixed-method study based on signalling and convention theory. Human Resource Management Journal, 31(2), 392–413. https://doi.org/10.1111/1748-8583.12313
Probohudono, A. N., Pratiwi, A. D., & Rochmatullah, M. R. (2022). Does intellectual capital have any influence on stock price crash risk? Journal of Intellectual Capital, 23(6), 1161–1174. https://doi.org/10.1108/JIC-09-2020-0306
Raphaela, T. dan T. W. M. (2022). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan. Ilmiah Manajemen Bisnis, 11(1), 78–92. https://doi.org/10.33508/jima.v11i1.3909
Rehman, A. U. (2022). Intellectual capital efficiency and bank performance: Evidence from islamic banks. Borsa Istanbul Review, 22(1), 113–121. https://doi.org/10.1016/j.bir.2021.02.004
Riaweni, W. O. I., Sutrisno, A., Musliani, & Masna. (2022). Analisis Laporan untuk Menilai Kinerja Keuangan pada BUMDesa Bersama Desa Kapota. 3805, 163–172.
Saleh, I. (2020). The effect of credit risk, liquidity risk and bank capital on bank profitability: Evidence from an emerging market. Cogent Economics and Finance, 8(1). https://doi.org/10.1080/23322039.2020.1814509
Saragih, F., & Siregar, I. A. (2021). Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Daerah Pemerintah Kota Tebing. Scenario, 43–53.
Singla, H. K. (2020). Does VAIC affect the profitability and value of real estate and infrastructure firms in India? A panel data investigation. Journal of Intellectual Capital, 21(3), 309–331. https://doi.org/10.1108/JIC-03-2019-0053
Sukmawati, S. (2019). Analisis Laporan Keuangn sebagai Dasar Pengambilan Keputusan Investasi. ANDI Yogyakarta.
Tempo.co. (2020). Tabungan Atlet E-Sport Rp 22 M Raib, Kepala Cabang Maybank Ditetapkan Tersangka. https://nasional.tempo.co/read/1402892/tabungan-atlet-e-sport-rp-22-m-raib-kepala-cabang-maybank-ditetapkan-tersangka
Tiwari, R. (2022). Nexus between intellectual capital and profitability with interaction effects: panel data evidence from the Indian healthcare industry. Journal of Intellectual Capital, 23(3), 588–616. https://doi.org/10.1108/JIC-05-2020-0137
Ullah, A. (2023). Impact of intellectual capital efficiency on financial stability in banks: Insights from an emerging economy. International Journal of Finance and Economics, 28(2), 1858–1871. https://doi.org/10.1002/ijfe.2512
Vidyarthi, H. (2020). Cost, revenue, and profit efficiency characteristics, and intellectual capital in Indian Banks. Journal of Intellectual Capital, 21(1), 1–22. https://doi.org/10.1108/JIC-05-2019-0107
Weqar, F. (2020). Intellectual capital and corporate financial performance in India’s central public sector enterprises. International Journal of Learning and Intellectual Capital, 17(1), 77–97. https://doi.org/10.1504/IJLIC.2020.105323
Widiasih, R., Susanti, R. D., Sari, C. W. M., & Hendrawati, S. (2020). Menyusun Protokol Penelitian dengan Pendekatan SETPRO: Scoping Review. Journal of Nursing Care, 3(3), 171–180. http://journal.unpad.ac.id/jnc/article/view/28831
Yasar, B. (2020). An empirical test of signalling theory. Management Research Review, 43(11), 1309–1335. https://doi.org/10.1108/MRR-08-2019-0338
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 International Journal of Accounting and Business Research
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.