Pengaruh Intellectual Capital Terhadap Firm Performance Dengan Knowledge Assets Sebagai Variabel Moderasi

Hendri, 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 research is to obtain empirical evidence about the impact of Intellectual Capital on Firm Performance with Knowledge Assets as a moderating variable. This study used 112 sample questionnaire data from manufacturing companies based on the purposive sampling method. The data used are primary data in the form of a questionnaire. This research uses Microsoft Office 365 software, SPSS Statistics version 21, and SmartPLS version 3.2.7 to perform data processing. The results obtained in this research are human capital, structural capital, relational capital, and knowledge assets have a significant positive effect on firm performance, while knowledge assets do not moderate the effect of human capital, structural capital, relational capital on firm performance.