The Influence of Intellectual Capital on Company Performance Moderated by Knowledge Assets (Empirical Study on 2014-2018 LQ45 Index)

  • Aprilia Whetyningtyas * Mail Universitas Muria Kudus, Kudus, Indonesia
  • Dianing Ratna Wijayani Universitas Muria Kudus, Kudus, Indonesia
  • Rama Ade Taruna Universitas Muria Kudus, Kudus, Indonesia
Keywords: Intellectual Capital; Knowledge Assets; Company Performance

Abstract

This study aims to examine the effect of intellectual capital on company performance moderated by knowledge assets.The population in this study are companies that are members of the Indonesia Stock Exchange LQ45 index for the 2014-2018 period.The sampling method used was purposive sampling method and obtained 40 research samples. Data analysis in this study with Partial Least Square using SmartPLS version 3.0.Based on the research results, it was found that intellectual capital had a positive effect on company performance, knowledge assets had a negative effect on company performance and knowledge assets strengthened the effect of intellectual capital on company performance

References

Amin, S. Usman., M., Sohail, N., & Aslam,S. (2018). Relationship between Intellectual Capital and Financial Performance: The Moderating Role of Knowledge Asset. Pakistan Journal of Commerce and Social Sciences, 12(2), 521-547.

Andriana, D. (2014). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan. Jurnal Riset Akuntansi dan Keuangan, 2(1), 251-260.

bppk.kemenkeu.go.id. Mengenal Knowledge Management. Retrieved fromhttps://bppk.kemenkeu.go.id/id/publicasi/artikel/419-artikel-teknologi-informasi/23408mengenalknowledge-management

Bryman, A., & Bell, E. (2017). Business Research Methodology. Research Methodology.

Darmawan, D. (2013). Metode Penelitian Kuantitatif (P. Latifah, Ed.). Bandung: PT Remaja Rosadakarya Offset.

Devi, B. E., Khairunnisa, & Budiono, E. (2017).Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Elektronik, Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011- 2015). e-Proceeding of Management , 4(1),491-500.

Fahmi, I. (2012). Analisis Laporan Keuangan. Bandung: Alfabeta.

Ghozali, I. (2014). Structural Equation Modeling Model Alternatif Dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponegoro.

Ghozali, I., & Chariri, A. (2014). TeoriAkuntansi. Edisi keempat. Semarang: Badan Penerbit Universitas Diponegoro.

IAI. (2015). Standar Akuntansi Keuangan PSAK No.19 :Aset Tak Berwujud. Jakarta: Salemba Empat.

Lusa, J. S. (2012, 22 Juli). Apakah Dampak Knowledge Management bagi Perusahaan? Retrieved from https://jsofian.wordpress.com/2012/07/22/mengapa-menggunakan- knowledge-management-di-perusahan/

Maryantini, N. L., & Putri, I. G. (2018). Pengaruh CSR dan Intellectual Capital Pada Kinerja Keuangan Perbankan Yang Terdaftar di BEI Periode 2013-2016. E-Jurnal Akuntansi Universitas Udayana , 23(2),1171-1200.

Ratnasari, R. B., Titisari, K. H., & Suhendro.(2015). Pengaruh Value Added Intellectual Capital, GCG, dan Struktur KepemilikanTerhadap Kinerja Keuangan. Journal of Economic and Economic Education , 4(2),240-257.

Sabrina, S. (2014). Analysis of Intellectual Capital Toward Financial Performance and Growth. Binus Business Review, 6(3),449- 463.

Soewarno, N. (2011). Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Ukuran, Jenis Industri, dan Leverage sebagai Variabel Moderating.Jurnal Ekonomi dan Bisnis Airlangga, 21(2),165- 184.

Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan. Jurnal Akuntansi dan Keuangan, 5(1),33-57.

Ulum, I. (2009). Intellectual Capital. Yogyakarta: GrahaIlmu.

Wijayani, D. R. (2017). Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Publik Di Indonesia (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014). Jurnal Riset Akuntansi dan Bisnis Airlangga, 2(1),97- 116.

Dimensions Badge
Published
2021-12-29
How to Cite
Whetyningtyas, A., Dianing Ratna Wijayani, & Rama Ade Taruna. (2021). The Influence of Intellectual Capital on Company Performance Moderated by Knowledge Assets (Empirical Study on 2014-2018 LQ45 Index). Journal of Trends Economics and Accounting Research, 2(2), 26-31. Retrieved from https://journal.fkpt.org/index.php/jtear/article/view/195
Issue
Vol 2 No 2 (2021): December 2021
Section
Articles

Copyright (c) 2021 Aprilia Whetyningtyas, Dianing Ratna Wijayani, Rama Ade Taruna

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).