Peran Strategi Bersaing Dalam Memoderasi Hubungan Antara Intellectual Capital Dan Kinerja Perusahaan

Istianingsih Istianingsih


The purpose of this study is to investigate the role of competitive strategy as a moderating variable in the relationship between intellectual capital and firm performance. Sample used in this study are drawn from cross sectional data from 172 firm years observations. The result of this study show that intellectual capital significantly positive affect the firm performance. Coefficient of interaction between  competitive strategy and firm performance is significantly positive. This result  of this study suggest that the higher intellectual capital in the organization will increasing he firm performance. The result of this study also showing that competitive strategy has a significant role in the firm performance – intellectual capital relation. This study have a significant contribution on the literature of management accounting, especially in the intellectual capital area.




Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more