Analisis Tata Kelola Perusahaan Terhadap Modal Intelektual dengan Ukuran Perusahaan sebagai Variabel Moderasi

Jeclyn, Jeclyn and Mardianto, Mardianto and Tang, Sukiantono (2020) Analisis Tata Kelola Perusahaan Terhadap Modal Intelektual dengan Ukuran Perusahaan sebagai Variabel Moderasi. In: Tugas Akhir. (Submitted)

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Abstract

This study is aimed to determine the effect of ownership concentration, proportion of independent director, board size, and firm age on intellectual capital with company size as moderating variable. Good corporate governance in utilizing intellectual capital creates a competitive advantage. It helps the company to survive and compete in this competitive era. This study was conducted with quantitive approach. The data collected is financial reports of companies listed in Indonesia Stock Exchange (IDX) for five years (2015 to 2019). Company’s financial report will be filtered to find certain datas that is required for research. The result of data which was tested by SPSS and E-Views will be used by the author to conclude the significance of variables studied. The objective of this study is to examine the moderating effect of firm size in affecting corporate governance on intellectual capital. Corporate governance is measured with ownership concentration, proportion of independent director, board size, and firm age. This study revealed that firm size as the moderating variabel is proven to strengthen the effect of corporate governance on intellectual capital. Keywords : Corporate governance, intellectual capital, ownership concentration, proportion of independent director, board size, firm age

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