Abstract
This study aims to investigate the impact of intellectual capital on the performance of companies listed on the Indonesia Stock Exchange with the moderation of company size. The research focuses on the use of quantitative data, including the annual reports of companies listed on the IDX from 2018 to 2022. The sample was collected using purposive sampling method, comprising a total of 166 company samples. The analytical methods employed include classic assumption testing, multiple linear regression analysis, and hypothesis testing using the F-test (for overall influence) and the t-test (for partial influence) at a significance level of 0.05. The results of this study reveal an insignificant relationship between intellectual capital (MVAIC) and company performance (ROA) as well as company size gives insignificant to the relationship. This finding provides valuable insights for stakeholders in the Indonesian stock market and companies listed on the Indonesia Stock Exchange in managing their intellectual capital.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
