THE ROLE OF INTELLECTUAL CAPITAL IN MODERATING HUMAN RESOURCE COMPETENCE ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN GORONTALO PROVINCE

  • Robiyati Podungge Universitas Negeri Gorontalo, Gorontalo
  • Valentina Monoarfa Universitas Negeri Gorontalo, Gorontalo
  • I Nengah Agus Eka Universitas Negeri Gorontalo, Gorontalo
  • Nurdin Soleh Universitas Negeri Gorontalo, Gorontalo
Keywords: Intellectual Capital; Human Resource Competencies; SME Performance

Abstract

This study aims to examine how intellectual capital moderates the relationship between human resource competencies and SME performance in Gorontalo Province. The research involved 381 SMEs spread across Gorontalo Province. Data analysis was conducted using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that human resource competencies have a positive and significant effect on SME performance, as evidenced by a t-value of 6.549 (greater than the t-table value of 1.96) and a significance value of 0.000 (less than 0.05). Furthermore, intellectual capital is also proven to have a positive and significant influence on SME performance, with a t-value of 4.141 (greater than 1.96) and a significance value of 0.000 (less than 0.05). Another important finding shows that intellectual capital strengthens the relationship between human resource competencies and SME performance, as indicated by a t-statistic value of 3.301 (greater than 1.96) and a significance value of 0.001 (less than 0.05).

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Published
2025-04-14
How to Cite
Podungge, R., Monoarfa, V., Eka, I. N., & Soleh, N. (2025). THE ROLE OF INTELLECTUAL CAPITAL IN MODERATING HUMAN RESOURCE COMPETENCE ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN GORONTALO PROVINCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(1), 2204-2221. https://doi.org/10.31955/mea.v9i1.5374
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