THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH SIZE AS A MODERATION VARIABLE
نویسندگان
چکیده
This research is a proof-of-concept of important functions and/or characteristics analytically and experimentally. The purpose this study was to determine the effect intellectual capital on financial performance with size as moderating variable in manufacturing companies amid Covid-19 pandemic 2020 - 2021. quantitative secondary data. population are listed Indonesia Stock Exchange (IDX) year used purposive sampling technique complete sample selection produce samples from 39 consumer goods sector period Hypothesis testing data analysis multiple linear regression moderated (MRA) help SPSS version 22. VACA (Value Added Capital Employed) has significant negative performance, VAHU Human Capital) positive KEYWORDS: capital,
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ژورنال
عنوان ژورنال: EPRA international journal of economic and business review
سال: 2022
ISSN: ['2347-9671', '2349-0187']
DOI: https://doi.org/10.36713/epra13780