PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN DENGAN PENGGUNAAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI

This study aims to determine the effect of intellectual capital on corporate performance by looking at the use of technology as a variable moderation. The sample used in this study were 85 service company for 3 years. The research data are secondary data from the annual audited financial statements and annual report. This study uses a hypothesis test between two variables plus one moderating variable. The results of this study indicate that there is influence between intellectual capital and firm performance. But information technology does not affect the relationship between intellectual capital and firm performance. Key Word : Intellectual Capital, the company's performance, and information technology