PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PERUSAHAAN DENGAN STRATEGY PROSPEKTOR SEBAGAI VARIABEL MODERASI : PADA INDUSTRI PERTAMBANGAN

This study aims to identify whether Intellectual Capital (IC) is correlated with financial performance and firm value; it uses prospector strategy as moderating variable. The population are 46 mining companies registered in Bursa Efek Indonesia. The result of judgment sampling yielded 39 companies. The selected sample are those owning three years’ report databases. Furthermore, the current study employed Generalized Least Square (GLS) method and adopted Eviews-10 as a data analysis tool. The result shows that IC is correlated with financial performance, but it is not correlated with firm value. The finding then revealed that the Strategy Prospector strengthens IC toward financial performance, but is unable to power IC toward firm value