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GROWTH OPPORTUNITY AND FINANCIAL PERFORMANCE: THE MODERATING ROLE OF INTELLECTUAL CAPITAL
Erlin Melani a, Andi Kusuma Indrawan b

ab State Polythecnic Malang, Indonesia
email[at]erlinmelani13[at]gmail.com


Abstract

This aim of this study was to examine the role of intellectual capital in moderating the relationship between growth opportunities and financial performance. The study was conducted on banking companies listed on the Indonesia Stock Exchange for the period 2015-2017. Samples selected by purposive sampling technique. This study used is secondary data, namely the financial report for the financial year 2015 to 2017. Data is obtained from the Indonesian Capital Market Directory and the financial report available online at the site www.idx.co.id. The data collection method used is documentation techniques. Data analysis techniques using SEM-PLS. The research proves that intellectual capital moderating the relationship between growth opportunities and financial performance.

Keywords: growth opportunity, intellectual capital, financial performance

Topic: Cost Management and Accounting Management

Link: https://ifory.id/abstract/FubKcPwVmyRB

Conference: The 3rd Asia Pacific Management Research Conference (APMRC 2019)

Plain Format | Corresponding Author (Erlin Melani)

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