Pengaruh Intellectual Capital Terhadap Firm Performance Dengan Corporate Governance Sebagai Variabel Moderasi

Dandy Angger Leonard, F.X. Kurniawan Tjakrawala (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 2 (2021): April 2021

The purpose of this study was to analyze the moderating effect of corporate governance on the relationship between intellectual capital and firm performance on consumer goods and trading companies listed on the Indonesia Stock Exchange in 2013-2018. This study using 44 companies that have been selected through a purposive sampling method with a total of 264 data for six years. The data used are secondary data in the form of financial statements which ends on 31 December ended period. Procesing data in this study using software Eviews version 10. The results of the study shows that intellectual capital have a positive effect on firm performance. However, corporate governance does not positively moderate the relationship between intellectual capital and firm performance.