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

Indrawati Nur Khusniyah (), Djazuli Atim and Salim Ubud
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Indrawati Nur Khusniyah: Economics and Business Faculty, Brawijaya University, Malang, Indonesia.
Djazuli Atim: Economics and Business Faculty, Brawijaya University, Malang, Indonesia.
Salim Ubud: Economics and Business Faculty, Brawijaya University, Malang, Indonesia.

HOLISTICA – Journal of Business and Public Administration, 2022, vol. 13, issue 2, 9-24

Abstract: Intellectual 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.

Keywords: human capital; structural capital; capital employed; profitability; knowledge asset (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:hjobpa:v:13:y:2022:i:2:p:9-24:n:2

DOI: 10.2478/hjbpa-2022-0012

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