Pengaruh Strategi dan Intellectual Capital Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Moderasi

Besli, Eugenius (2022) Pengaruh Strategi dan Intellectual Capital Terhadap Kinerja Perusahaan dengan Corporate Governance Sebagai Moderasi. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine the effect of corporate strategy and intellectual capital on company performance with corporate governance as a moderating variable. The study used secondary data with purposive sampling technique. The study was conducted on 135 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. Partial test results showed that the influence of human capital on company performance is subscribed while the other hypotheses are rejected. Moderation testing showed that corporate governance strengthens the effect of capital employed on company performance while other hypotheses are rejected.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number BES P 507/2022
Uncontrolled Keywords: differentiation, cost leadership, intellectual capital, human capital, structural capital, capital employed, company performance, corporate governance
Subjects: AKUNTANSI > Akuntansi Keuangan Daerah
AKUNTANSI > Sistem Informasi Akuntansi
AKUNTANSI > Akuntansi Sektor Publik
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Sari Dewi
Date Deposited: 13 May 2022 01:28
Last Modified: 13 May 2022 01:28
URI: http://repository.stieykpn.ac.id/id/eprint/1949

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