Intellectual Capital, Corporate Performance and Corporate Governance as Moderating Variable.

Abstract

Agency theory is a theory that explains the relationship between principal and agent in business. The main concern of this theory lies in how to solve problems that arise from agency relationships because of the inconsistency of objectives or differences in the assessment of a business risk. This problem can arise when the agent is motivated to take an action for his interests which is contrary to what he should have done or expected by the principal. This situation is commonly referred to as moral hazard. The occurrence of moral hazard can be caused by knowledge held by shareholders over others. Intellectual capital can reduce conflict because smart people may not necessarily

The impact of busy director on the relationship between intellectual capital and performance of manufacturing companies: Evidence from Indonesia

“…As a result, the greater a company's IC, the better its performance. This result is in line with the result of research conducted by Al-Musali and Ismail (2014), Bayraktaroglu et al (2019), Mondal and Ghosh (2012), Ousama et al (2020), Rompas, Soeindra and Dananjaya (2019), Saleh, Che, Rahman, Hasan and Ahmad (2020).…”

“…),Bayraktaroglu et al (2019),Mondal and Ghosh (2012),Ousama et al (2020),Rompas et al (2019),Saleh et al (2020).…”

Pengaruh Intellectual Capital, Capital Structure terhadap Firm Performance dengan Moderasi Corporate Governance

“…Intellectual capital merupakan aset, sumber daya, kapasitas, komptensi karyawan yang dapat menciptakan nilai dan meningkatkan kinerja perusahaan. Kehadiran intellectual capital dapat menciptakan inovasi bagi perusahaan dan meningkatkan kinerja perusahaan (Rompas, et al, 2019). Modal intelektual secara umum dibagi menjadi 3 elemen penting, yaitu capital employed yang terdiri dari hubungan yang dimiliki perusahaan dengan mitranya, human capital yang terdiri dari kemampuan, ketrampilan yang dimiliki oleh pegawai perusahaan, dan structural capital yang terdiri atas infrastruktur yang dimiliki perusahaan (Yahaya dan Tijani, 2020).…”