Pengaruh Modal Intelektual terhadap Performa Perusahaan dengan Manajemen Keluarga sebagai Variabel Moderasi

Abstract

This research uses family management as a moderating variable to explore the influence of intellectual capital determinants on firm performance. Intangible asset such as intellectual capital is very important in supporting firm performance. Intellectual capital with the Modified Intellectual Value Added Coefficient (MVAIC) model consists of Human Resource Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE), and Relational Capital Efficiency (RCE). The sample for this research is companies from all industries that are recorded on the Indonesia Stock Exchange (IDX) which is provide comprehensive company financial reports and annual reports for the 2018–2022 period. This research was applied using a quantitative approach method. Panel data regression and moderated regression analysis are the data analysis method used in this research. The findings of this research indicate that MVAIC has a significant positive effect on firm performance and family management does not moderate the relationship between intellectual capital and firm performance. The higher the intellectual capital assets owned by a company, the greater the company's performance.