Pengaruh Intellectual Capital Terhadap Firm Performance : Government Ownership Variabel Moderasi

Theodora Christy, F.X. Kurniawan Tjakrawala (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 3 (2021): Juli 2021

The purpose of this study is to determine the extent of the influence of intellectual capital on firm performance with goverment ownership as a moderating variable. The sampling method in this research is purposive sampling method, and get 30 total banking companies listed on the Indonesia Stock Exchange (BEI) for the period of 2013-2018. In this study using secondary data, which is processed using the program E-views 10. The results of this study indicate that intellectual capital have a significant positive effect on firm performance. Goverment ownership as a moderating variable, can moderate the effect of intellectual capital on firm performance significantly positive.