To Verify How Intellectual Capital Affects Organizational Performance in Listed Taiwan IC Design Companies with Considering the moderator of Corporate Governance

Abstract

The main purpose of the research is to verify the effect of intellectual capital on organizational performance in listed Taiwan IC design companies with corporate governance as the intervening variable, and section chief or above in the financial sectors of listed Taiwan IC design companies were the research targets, the database of Taiwan Economic Journal (TEJ) was used to obtain the earnings per share (EPS) data of certain companies. The research adopted convenience sampling which took samples from the population and applied structural equation modeling (SEM) to verify the overall model of the research and its fitting effect of goodness-of-fit of the structural model and the measurement model. The result shows that intellectual capital and corporate governance have a positive and significant interaction effect on the organizational performance in listed Taiwan IC design companies.