Jurnal Akuntansi Kontemporer
Vol. 14 No. 1 (2022)

INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION

Sietas, Syarine Geannah (Unknown)
Widianingsih, Luky Patricia (Unknown)
Ismawati, Anastasia Filiana (Unknown)



Article Info

Publish Date
13 Jan 2022

Abstract

Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables.Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25.Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.

Copyrights © 2022






Journal Info

Abbrev

JAKO

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management ...