Jusiam

Article Details

Vol. 1 No. 1 (2026): Juni

Articles

Intellectual Capital as Mediator Between Organizational Culture, Risk Management, and Construction Company Performance

R Rudy Hartono W Willy Arafah J Justine Tanuwijaya
22 June 2026 Vol. 1 No. 1 (2026): Juni https://doi.org/10.35912/jusiam.v1i1.6831
Abstract

Purpose: This study examines the influence of organizational culture and risk management on company performance, with intellectual capital functioning as a mediating variable, in the context of Indonesian construction companies.
Methodology: A quantitative research design was employed, with structured questionnaires administered to 281 respondents drawn through purposive sampling from eight established construction firms operating in Indonesia for more than five years. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0, evaluating both direct and indirect effects.
Results: Organizational culture significantly and positively influenced intellectual capital (beta = 0.620, p < 0.001), as did risk management (beta = 0.229, p = 0.039). Intellectual capital demonstrated the strongest positive effect on company performance (beta = 0.911, p < 0.001), whereas the direct effect of organizational culture on performance was not significant. Risk management had a significant direct positive effect on performance. Mediation analysis confirmed that intellectual capital fully mediates the relationship between organizational culture and company performance (beta = 0.565, p < 0.001) and partially mediates the relationship between risk management and performance (beta = 0.209, p = 0.040).
Conclusions: Intellectual capital is the critical conduit through which organizational culture and risk management drive company performance in Indonesian construction firms.
Limitations: The cross-sectional design and focus on eight firms limit generalizability.
Contributions: This research offers theoretical and empirical novelty by integrating intellectual capital as a mediating mechanism within the organizational performance model specifically for the Indonesian construction sector.

Keywords: Company Performance Intellectual Capital Organizational Culture Risk Management Strategic Resources
How to Cite
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Hartono, R. ., Arafah, W. ., & Tanuwijaya, J. . (2026). Intellectual Capital as Mediator Between Organizational Culture, Risk Management, and Construction Company Performance. Jurnal Sistem Informasi Akuntansi Dan Manajemen, 1(1), 51–62. https://doi.org/10.35912/jusiam.v1i1.6831
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