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The Effect Of Intellectual Capital On A Company's Performance Moderated By Its Governance And It Strategy Integration Employed By Bank Listed In Indonesian Stock Exchange, Dodi Wirawan Irawanto, Haryo Gondomono, Ananda Sabil Hussein

The South East Asian Journal of Management

This study investigates whether IT integration and company governance can affect the relationship between intellectual capital and company performance in the Indonesian banking sector. That could happen, as there are ever tighter and more numerous competitiveness levels in the banking sector, especially in the field of information technology (IT) and the support given by the top management. This study employs data from 33 banking companies listed on the ISE (Indonesian Stock Exchange) in 2013–2014. The testing was done on the elements of VAICTM (VACA, VAHU, STVA), moderated by IT strategy integration (ITSI) and corporate governance (DK) using the measurement of …