作者
Lilly Anggrayni, Imam Subekti, Aulia Fuad Rahman
简介
In the last 4 years the firm performance tend to decrease because the less attention of the firm to the improvement of they intellectual capital, but this problem can be tackled by the board of directors performance, which can lead the firm to the increasing of firm performance. The aim of this research is examining the affect of intellectual capital on firm performance as well as the moderating effect of board of directors characteristics on the intellectual capital and the firm performance. SPSS IBM 21 is the tool of analysis which is used in this research. The research sample is the mining industry which was listed in the Bursa Efek Indonesia (BEI) and the sample is selected using purposive sampling method. The result show that intellectual capital can affect the firm performance and the board of directors characteristic cannot strengthen the positive effect of intellectual capital on the firm performance. This study contribute to the agency theory, stakeholder theory, and stewardship theory which discuss the conflict of interest between shareholder, stakeholder and firm management.