Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Sektor Teknologi Yang Terdaftar Di BEI Tahun 2019-2022 Dengan ESOP Sebagai Variabel Moderasi

Berliana, Sindy Putri (2024) Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Sektor Teknologi Yang Terdaftar Di BEI Tahun 2019-2022 Dengan ESOP Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This research aims to examine the influence of Intellectual Capital on the performance of technology sector companies listed on the IDX in 2019-2022 with ESOP as a moderating variable. This research method uses quantitative research methods. The research used is SEM-PLS using the WarpPLS 7 application. The sample is selected using a purposive sampling method and a sample of 25 companies was obtained from several predetermined criteria. Dependent variable in this research is company performance and the independent variable used is intellectual capital, and employee stock ownership program (ESOP) as a moderating variable. The results of the research show that intellectual capital has an influence on company performance and ESOP has an influence in moderating the intellectual capital variable on company performance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING
600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: SINDY PUTRI BERLIANA
Date Deposited: 04 Jul 2024 04:02
Last Modified: 04 Jul 2024 04:02
URI: http://eprints.perbanas.ac.id/id/eprint/12601

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