PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN UKURAN, JENIS INDUSTRI, DAN LEVERAGE SEBAGAI VARIABEL MODERATING

Noorlailie Soewarno

= http://dx.doi.org/10.20473/jeba.V21I22011.4297
Abstract views = 411 times | downloads = 1344 times

Abstract


Managing Intellectual Capital is getting more important in today’s business. Theoretically, Intellectual
Capital having a positive impact on the Performance of an Organization.
This study focused on the effect of Intellectual Capital toward Organization’s Performance, and on
the moderating effect of Size, Industrial Type, and Leverage toward the relationship between
Intellectual Capital and Organization’s Performance in companies listed in the Indonesian Stock
Exchange.
Result of the study showed that Intellectual Capital have a positive impact on Organization’s
Performance (using the proxy of ROA and MB or Market to Book Value of Assets), but Intellectual
Capital have no impact on Organization’s Performance (using ATO as a proxy). The study showed
that Size did not have moderating effect on the relationship between Intellectual Capital and
Organization’s Performance. The study also revealed that Industrial Type and Leverage had
moderating impact on the relationship between Intellectual Capital and Organization’s Performance
(using ROA and MB as a proxy), but failed to do so using ATO as a proxy of Organization’s
Performance.
Key Words: Intellectual Capital, Organization’s Performance, Size, Industrial Type, Leverage.

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