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All Journal Jurnal Reviu Akuntansi dan Keuangan The Asian Journal of Technology Management (AJTM) International Research Journal of Business Studies (E-Journal) Jurnal Aplikasi Akuntansi Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia International Research Journal of Business Studies
Arief Rijanto
Universitas Prasetiya Mulya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Reviu Akuntansi dan Keuangan

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Intellectual Capital and Company Performance Moderated by Board of Directors Characteristics Fayola, Berlynn; Fu, Morgan; Rijanto, Arief; marsetio, nany chandra
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 3 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i3.28445

Abstract

Purpose: This study aims to determine the effect of intellectual capital (IC) on company performance. In addition, this study also examines the role of board characteristics as moderation of intellectual capital on firm performance. Methodology/approach: The sample consists of 140 non-financial companies listed on IDX during 2015–2019. The data analysis technique used in this research is panel data regression analysis. Findings: The results show that intellectual capital is able to affect the company's performance on ROA, ROE, and TQ. Board characteristics through the Education Level and Board Size proxy are found to not be fully capable of moderating the relationship between IC and firm performance, while the gender proxy is found to be unable to moderate the relationship between IC and company performance. Practical implications: The efficiency of intellectual capital can have an impact on improving the company's performance. The characteristics of the board become an important factor that strengthens the influence of IC on improving the company's performance. Originality/value: The research contribution is measuring the effect of IC on market-based company performance. Furthermore, adding the effects of corporate governance that are measured by board characteristics as moderating variables strengthens the relationship between IC and company performance.
Co-Authors Adriel Adisurjo Adryan Virgandhie Astikawati, Rina David Junius Desy Ayu Trianingsih Fayola, Berlynn Fu, Morgan Herlianti Rizkia Nany Chandra Marsetio Pangestu, Fabiola Widi Dwi Raihan Rahadi Retno Yuliati Simanungkalit, Imelda Simbolon, Kevin Yang Elvi Adelina Zulfikar Zulfikar