ANALISIS PENGARUH UKURAN PERUSAHAAN TERHADAP KINERJA INTELLECTUAL CAPITAL DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL MODERATING
Abstract: This study aims to
empirically examine the effect of firm size on the performance of the role of
intellectual capital and ownership structure as a moderating variable in the
relationship between firm size and performance of intellectual capital.
Ownership structure used in this study is the family ownership structure and
institutional ownership strukutur measured using the proportion of the number
of shares owned by families and institutions . While firm size is measured by
using the total number of company assets and intellectual capital performance
is measured using VAIC ™ method developed by Pulic (1998 ) .
This study used a sample of banking companies listed on the Stock
Exchange periode 2007-2011 using purposive sampling method. The data used were
obtained from the annual financial statements of banking companies listed on
the Stock Exchange. There are 31 companies and 136 observations over the years
2007-2011. The method of analysis used in this study is multiple regression
analysis . This method was chosen because all of the data is matrix variable.
In the statistical results of the study found that company size does not
significantly affect the performance of intellectual capital . However, in this
study also found that both the family ownership structure and institutional
ownership significantly moderate the relationship between firm size on the
performance of intellectual capital.
Keywords: intellectual capital
performance, firm size, family ownership, institusonal ownership, banking
Penulis: Indra Fery Irawan,
Tarmizi Achmad
Kode Jurnal: jpakuntansidd141067
