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All Journal Jurnal Paradigma Akuntansi
Tasya, Elsa Imelda, Henny Wirianata
Fakultas Ekonomi Universitas Tarumanagara Jakarta
Economics, Econometrics & Finance Social Sciences

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Hubungan Corporate Governance Dengan Intellectual Capital Perusahaan Industri Manufaktur Dimoderasi Firm Size Tasya, Elsa Imelda, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 3, No 4 (2021): Oktober 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.547 KB) | DOI: 10.24912/jpa.v3i4.15283

Abstract

The purpose of this study is to examine the moderating role of firm size on the relationship between corporate governance and intellectual capital efficiency manufacture companies listed on Indonesia Stock Exchange for the period 2016 – 2018. Sample was selected using purposive sampling method amounted to 272 samples. Data processing techniques using moderated regression analysis helped by Eviews 8.0 program and Microsoft Excel. The result of this study shows that the inclusion of firm size as a moderating variable has influenced positively only the relationship between ownership of largest three shareholders and intellectual capital efficiency. The implication of this study is the need to increase the importance of firm size in moderating the relationship between ownership of the three largest shareholders and intellectual capital which will provide particular benefits to company and investors.
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