Image of Pengaruh Komponen Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Intervening (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Tahun 2016-2018)
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Pengaruh Komponen Intellectual Capital Terhadap Kinerja Keuangan Dengan Competitive Advantage Sebagai Variabel Intervening (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar Di Otoritas Jasa Keuangan Tahun 2016-2018)

ABSTRACT
This study aims to determine the effect of the components of intellectual capital
(VACA, VAHU, STVA and VAIC) on financial performance and competitive advantage. This
study also examines whether competitive advantage plays a role in mediating the effect of the
components of intellectual capital (VACA, VAHU, STVA and VAIC) on financial
performance. The population of this research is Islamic Commercial Banks registered with
the Financial Services Authority in 2016-2018. The sample of this research was selected by
sampling criteria based on (purposive sampling) so that selected 13 Islamic Commercial
Banks that meet the criteria. Hypothesis testing used in this research is Structural Equation
Modeling with Partial Least Square (SEM-PLS) approach and the statistical test tool used is
WarpPLS 7.0. The results of this study indicate that VACA has a positive effect on financial
performance, VAHU has a negative effect on financial performance and STVA and VAIC
have no effect on financial performance. Furthermore, this study found that VACA, STVA and
VAIC had a positive effect on competitive advantage, while VAHU had no effect on
competitive advantage, furthermore competitive advantage also had a positive effect on
financial performance. This study also found that competitive advantage plays a role in
mediating the effect of VACA and VAIC on financial performance, whereas competitive
advantage does not mediate the effect of VAHU and STVA on financial performance.
Keywords: Value Added Capital Employed, Value Added Human Capital, Structural Capital
Value Added, Value Added Intellectual Capital, Competitive Advantage, Financial
Performance.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0010)
02 03. 121 (0010)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0010)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0010)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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