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All Journal Jurnal Paradigma Akuntansi
Vimala Tania, F.X. Kurniawan Tjakrawala
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH INTELLECTUAL CAPITAL, CAPITAL STRUCTURE TERHADAP FIRM PERFORMANCE : CORPORATE GOVERNANCE VARIABEL MODERASI Vimala Tania, F.X. Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.11 KB) | DOI: 10.24912/jpa.v2i4.9379

Abstract

The purpose of this study is to determine the extent of the influence of intellectual capital and capital structure on firm performance with corporate governance as a moderating variable. The sampling method in this research is purposive sampling method, and get 213 total manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period of 2016-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital and capital structure have a significant positive effect on firm performance. However, corporate governance (Board Size) as a moderating variable, does not moderate the effect of intellectual capital on firm performance and corporate governance (Board Size) as a moderating variable, has a negative effect of capital structure on firm performance.
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