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
Abstract :
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.
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.
