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All Journal Owner : Riset dan Jurnal Akuntansi
Marbun , Daniel Ranbon Bungaran
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Economics, Econometrics & Finance

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Determinants of Intellectual Capital on Financial and Market Performance: The Moderating Role of Board Function Marbun , Daniel Ranbon Bungaran; Ulpah, Maria
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2387

Abstract

This study aims to specifically examine the impact of intellectual capital on financial and market performance, considering the moderating role of board function. The study uses a sample of non-financial companies listed on the Indonesia Stock Exchange over the period 2017-2022. The approach employed in this research is panel regression to test the relationships between variables. The results indicate that intellectual capital has a significant effect on return on assets (ROA). Additionally, the role of the board function strengthens the impact of intellectual capital on return on assets as a moderating variable. The implications of this study suggest that company management should consider increasing investment in the development and utilization of intellectual capital. This can include employee training and development, effective knowledge management, and innovation development, which can ultimately enhance the overall value of the company.  
Co-Authors maria ulpah