Analysis of the Relationship between Intellectual Capital and Performance of Incorporated University Based on Mediation of Good University Governance

Good University Governance Intellectual Capital Incorporated University Structural

Authors

  • Hariyati Professor, Department Accounting, Universitas Negeri Surabaya
  • Eko Wahyudi Associate Professor, Department Accounting, Universitas Negeri Surabaya
  • Unit Three Kartini Associate Professor, Department Electrical Engineering, Universitas Negeri Surabaya
January 12, 2025
January 16, 2025

Downloads

This study aims to examine the role of Intellectual Capital on Higher Education Performance of Surabaya State University through the implementation of Good University Governance. This research uses quantitative research with a survey approach. The data analysis technique uses Structural Equation Modeling (SEM) through the Partial Least Square (PLS) approach. data collection techniques were carried out by distributing questionnaires with Google Forms to respondents selected as samples determined by certain procedures. This study shows that good university governance has a positive and significant effect on university performance. Intellectual capital has a significant positive effect on good university governance. Intellectual capital has a positive and significant effect on university performance. And good university governance is proven to be an intervening variable that affects intellectual capital on university performance. This research provides very important information for universities that will or have incorporated university status. This is done because incorporated status is given autonomy to manage its assets, both University Property (BMU) assets and Government Property (BMN) assets entrusted to Incorporated University, therefore it is very important to implement good Good University Governance.