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The Mediation and Moderation Role of Knowledge Assets in Relationship Between Intellectual Capital Dimensions and Company Performances

The Mediation and Moderation Role of Knowledge Assets in Relationship Between Intellectual... AbstractIntellectual capital and knowledge assets are intangible assets with an important role to create advantage in competition. This study examines the main dimensions of intellectual capital as an independent variable in order to provide more detail information about the influence of dimensions of intellectual capital on performance of financial, either directly or indirectly through knowledge assets. Knowledge assets also become moderation and mediation variable for the effect of intellectual capital and performance of financial. This study population is manufacturing industry companies in Indonesia Stock Exchange (IDX). The samples selection uses saturated or census sampling. Data is collected by documentation techniques from www.idx.go.id. The data analysis tool is regression. The results show that except for the influence of human capital on knowledge assets either directly or through knowledge assets, all hypotheses for the effect of intellectual capital dimension on company performance either directly or through knowledge assets is accepted. The results also show that knowledge assets only strengthen the relationship between capital employed and company’s performance of financial, but cannot strengthen the relationship between human capital and structural capital and company’s performance of financial. This study also found that intellectual capital has a significant positive effect both directly on financial performance or through knowledge assets. Knowledge assets also strengthens the influence of IC on performance. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png HOLISTICA – Journal of Business and Public Administration de Gruyter

The Mediation and Moderation Role of Knowledge Assets in Relationship Between Intellectual Capital Dimensions and Company Performances

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Publisher
de Gruyter
Copyright
© 2022 Nur Khusniyah Indrawati et al., published by Sciendo
eISSN
2067-9785
DOI
10.2478/hjbpa-2022-0012
Publisher site
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Abstract

AbstractIntellectual capital and knowledge assets are intangible assets with an important role to create advantage in competition. This study examines the main dimensions of intellectual capital as an independent variable in order to provide more detail information about the influence of dimensions of intellectual capital on performance of financial, either directly or indirectly through knowledge assets. Knowledge assets also become moderation and mediation variable for the effect of intellectual capital and performance of financial. This study population is manufacturing industry companies in Indonesia Stock Exchange (IDX). The samples selection uses saturated or census sampling. Data is collected by documentation techniques from www.idx.go.id. The data analysis tool is regression. The results show that except for the influence of human capital on knowledge assets either directly or through knowledge assets, all hypotheses for the effect of intellectual capital dimension on company performance either directly or through knowledge assets is accepted. The results also show that knowledge assets only strengthen the relationship between capital employed and company’s performance of financial, but cannot strengthen the relationship between human capital and structural capital and company’s performance of financial. This study also found that intellectual capital has a significant positive effect both directly on financial performance or through knowledge assets. Knowledge assets also strengthens the influence of IC on performance.

Journal

HOLISTICA – Journal of Business and Public Administration – de Gruyter

Published: Dec 1, 2022

Keywords: human capital; structural capital; capital employed; profitability; knowledge asset

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