stdClass Object ( [id] => 11003 [paper_index] => 202307-04-013780 [title] => THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH SIZE AS A MODERATION VARIABLE [description] => [author] => Sely Megawati Wahyudi, Mulia Alim [googlescholar] => https://scholar.google.co.in/scholar?cluster=8342025097909545954&hl=en&as_sdt=0,5 [doi] => https://doi.org/10.36713/epra13780 [year] => 2023 [month] => July [volume] => 11 [issue] => 7 [file] => 1244pm_6.EPRA JOURNALS 13780.pdf [abstract] => This research is a proof-of-concept of important functions and/or characteristics analytically and experimentally. The purpose of this study was to determine the effect of intellectual capital on financial performance with size as a moderating variable in manufacturing companies amid the Covid-19 pandemic in 2020 - 2021. This research is a quantitative study with secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the research year 2020 to 2021. This study used a purposive sampling technique to complete sample selection and produce samples from 39 manufacturing companies in the consumer goods sector with the period 2020 - 2021. Hypothesis testing and data analysis used multiple linear regression and moderated regression analysis (MRA) with the help of SPSS version 22. The VACA (Value Added Capital Employed) variable has a significant negative effect on financial performance, VAHU (Value Added Human Capital) has a significant positive effect on financial performance, [keywords] => intellectual capital, financial performance, and size [doj] => 2023-07-20 [hit] => 1016 [status] => y [award_status] => P [orderr] => 6 [journal_id] => 4 [googlesearch_link] => https://www.google.com/search?q=THE+EFFECT+OF+INTELLECTUAL+CAPITAL+ON+FINANCIAL+PERFORMANCE+WITH+SIZE+AS+A+MODERATION+VARIABLE+Sely+Megawati+Wahyudi%2C+Mulia+Alim&rlz=1C1CHBD_enIN959IN959&sourceid=chrome&ie=UTF-8 [edit_on] => [is_status] => 1 [journalname] => EPRA International Journal of Economic and Business Review(JEBR) [short_code] => IJES [eissn] => 2347-9671 (O), 2349-0187(P) [pissn] => [home_page_wrapper] => images/products_image/12.JEBR.png ) Error fetching PDF file.