The Effect Of Intellectual Capital Towards Firm’s Financial Performance, Moderating Effect Of Firm Reputation
Dublin Core
Title
The Effect Of Intellectual Capital Towards Firm’s Financial Performance, Moderating Effect Of Firm Reputation
Subject
Intellectual Capital, Firm’s Financial Performance, Firm Reputation
Description
This study aims to analyze the impact of intellectual capital on the financial performance of companies in Indonesia, considering the moderating effects of corporate reputation as presented by Fortune 100 Indonesia list. Intellectual capital, which includes employee capital and structural capital, is considered an important asset that can enhance a company's financial performance. The study uses secondary data from the annual reports of companies listed on the Fortune 100 and Indonesia Stock Exchange for the period of 2020 to 2022. The analysis method employed is data panel regression analysis, and purposive sampling is used in forming the sample. The results of regression analysis shows support for the significant impact of intellectual capital towards financial performance, urging Indonesian firms to maintain their intellectual capital well. On the other hand, firm size may also be inspected as independent variable instead of moderator
Creator
Clara Angela1, I Gusti Agung Musa Budidarma2
Source
https://dinastipub.org/DIJEFA/article/view/3172/1970
Publisher
Universitas Bunda Mulia
Date
5 August 2024
Contributor
Format
PDF
Language
English
Type
Text
Files
Collection
Citation
Clara Angela1, I Gusti Agung Musa Budidarma2, “The Effect Of Intellectual Capital Towards Firm’s Financial Performance, Moderating Effect Of Firm Reputation,” Repository Horizon University Indonesia, accessed April 19, 2025, https://repository.horizon.ac.id/items/show/6167.