1Sely Megawati Wahyudi, 2Gusneli
1University Mercu Buana
2Institut Teknologi dan Bisnis Ahmad Dahlan
DOI : https://doi.org/10.47191/ijmra/v8-i01-31Google Scholar Download Pdf
ABSTRACT:
This research proves the concept (proof-of-concept) of important functions and/or characteristics analytically and experimentally. The aim of this research is to determine the effect of intellectual capital on financial performance with size as a moderating variable in manufacturing companies amidst the conditions before and after the Covid-19 pandemic in 2018 - 2021. This research is quantitative research with secondary data. The population in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the research years 2018 to 2021. This research uses a purposive sampling technique to complete sample selection and produce samples from 39 manufacturing companies in the consumer goods sector for the period 2018 - 2021. Testing hypotheses and data analysis using multiple linear regression and moderated regression analysis (MRA) with the help of SPSS version 22. The results of the study are as follows, there is no difference between before and after the pandemic for VACA, VAHU, STVA, and VAIC. While for those moderated by size for VACA, VAHU, STVA, and VAIC there is no difference between before and after the pandemic
KEYWORDS:intellectual capital, financial performance, and size
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